Quyết định 36/2004/QĐ-BTC

DECISION No. 36/2004/QD-BTC OF APRIL 15, 2004 PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS

THE FINANCE MINISTER

Pursuant to the XI^th 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

Thuộc tính văn bản

Số ký hiệu: 36/2004/QĐ-BTC
Loại văn bản: Bản dịch văn bản
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 15/04/2004
Ngày có hiệu lực: 07/05/2004
Ngày hết hiệu lực: 01/01/2017
Tình trạng hiệu lực: Hết hiệu lực toàn bộ
Phạm vi: Trung ương
Lĩnh vực: Chưa phân loại
Chức danh người ký: Thứ trưởng
Người ký: Trương Chí Trung

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