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
Hanoi, April 15, 2004
 
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.
 
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 (%)
0401
 
 
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
0401
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
0402
 
 
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%
 
 
 
 
- - Suitable for use as human food:
 
0402
10
11
- - - Not added with sugar or other sweeteners, powder
20
0402
10
12
- - - Not added with sugar or other sweeteners, other forms
25
0402
10
13
- - - Other, in powder
40
0402
10
19
- - - Other, in other forms
40
 
 
 
- - Other:
 
0402
10
21
- - - Not added with sugar or other sweeteners, powder
20
0402
10
22
- - - Not added with sugar or other sweeteners, other forms
25
0402
10
23
- - - Other, in powder
40
0402
10
29
- - - Other, in other forms
40
 
 
 
- 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:
 
0402
21
10
- - - In powder
25
0402
21
90
- - - In other forms
25
0402
29
 
- - Other:
 
0402
29
10
- - - In powder
40
0402
29
90
- - - In other forms
40
 
 
 
- Other:
 
0402
91
00
- - Not added with sugar or other sweeteners
25
0402
99
00
- - Other
40
0407
 
 
Birds’ and poultry’s eggs, in shell, fresh, preserved or cooked
 
 
 
 
- Other:
 
0407
00
91
- - Chicken eggs
80
0407
00
92
- - Duck eggs
80
0407
00
99
- - Other
80
1005
 
 
Maize (corn)
 
1005
90
 
- Other:
 
1005
90
90
- - Other
10