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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:
94/2001/QD-BTC
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Hanoi, October 01, 2001
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DECISION
AMENDING AND
SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF COMMODITIES GROUPS IN THE
PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP
of March 2, 1993 on the tasks, powers and State management responsibilities of
the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the
tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the tax rate bracket prescribe in the Import Tariff in the
List of taxable commodity groups, issued together with Resolution No.
63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth
National Assembly;
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
Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal
of the General Director of Tax,
DECIDES:
Article 1.- To amend and
supplement the names and tax rates of several commodity groups prescribe in the
Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC
of December 11, 1998 of the Minister of Finance and the List of amended and
supplemented names and tax rates of several commodity groups in the
Preferential Import Tariff, which were issued together with Decision No.
67/1999/QD-BTC of June 24, 1999, Decision No. 91/2000/QD-BTC of June 2, 2000
and Decision No.193/2000/QD-BTC of December 5, 2000 into the new names and tax
rates prescribed in the List of amended and supplemented names and import tax
rates of several commodity items in the Preferential Import Tariff, attached to
this Decision.
Article 2.- This Decision
takes effect and applies to import declarations submitted to the customs
offices as from November 1, 2001. All previous regulations which are contrary
to this Decision are hereby annulled.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
LIST
OF AMENDED AND
SUPPLEMENTED NAMES AND TAX RATES OF SEVERAL GOODS ITEMS IN THE PREFERENTIAL
IMPORT TARIFF
(Issued together with Decision No. 94/2001/QD-BTC of October 1, 2001 of the
Minister of Finance)
Codes
Commodity
group description
Tax rate (%)
Heading
Sub-heading
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0511
Other animal products not specified or
included elsewhere, animals of Chapter 1 or 3, which are dead and not used as
foodstuff for human consumption
0511
10
00
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0
- Others:
0511
91
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0511
91
10
--- Animal specified in Chapter 3, dead
5
0511
91
90
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5
0511
99
-- Others:
0511
99
10
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0
0511
99
90
--- Others
5
1005
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1005
10
00
- Maize seeds
0
1005
90
00
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7
1006
Paddy and rice
1006
10
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1006
10
10
-- For sowing
0
1006
10
90
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40
1006
20
00
- Husked rice (brown rice)
40
1006
30
00
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40
1006
40
00
- Broken rice
40
1201
00
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1201
00
10
- Suitable for sowing
0
1201
00
90
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15
2401
Unprocessed tobacco, tobacco refuse
2401
10
00
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30
2401
20
00
- Tobacco, wholly or partly stemmed
30
2401
30
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2401
30
10
-- Tobacco stems
15
2401
30
90
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30
3808
Insecticides, rodenticides, fungicides,
herbicides, anti- sprouting drugs and plant-growth regulators, disinfectants
and similar products, put up in packings for retail sale or as similar
preparations or articles (for example: sulfur- treated bands, wicks and
candles, and fly-papers)
3808
10
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--- Intermediate preparations for use as raw
materials for production of insecticides:
3808
10
11
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7
3808
10
19
--- Others
0
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3808
10
91
--- Pesticides in sprayers
10
3808
10
99
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3
3808
20
- Fungicides:
3808
20
10
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3
3808
20
90
--- Others
1
3808
30
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3808
30
10
-- Herbicides
1
3808
30
20
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0
3808
30
30
- Plant-growth regulators
0
3808
40
00
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0
3808
90
- Others:
3808
90
10
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1
3808
90
20
-- Rodenticides
1
3808
90
90
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1