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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
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Hanoi, December 29, 2006
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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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- 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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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