Decision No. 04/2005/QD-BTC of the Ministry of Finance amends the import tariff rate for imported wine, effective from January 1, 2005. The tariff rate is increased to 65% for most types of wine.
적용 범위
Import enterprises of wine and customs authorities.
핵심 사항
- Enterprises importing wine with alcohol content below 15% must pay a tariff rate of 65%, up from the previous rate.
- Wine with alcohol content above 15% also must pay a tariff rate of 65%.
- Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors, bottled not exceeding two liters, with alcohol content below 15%, also must pay a tariff rate of 65%.
- Other fermented beverages such as apple wine, pear wine, sorghum wine, Tô đi, Shandy, and honey wine must all pay a tariff rate of 65%.
- Spirits, liqueurs, and other alcoholic beverages must also pay a tariff rate of 65%, regardless of alcohol content.
🌐 이 문서의 사회적 영향
- Increase import costs for enterprises, raising the final product cost.
- May affect the domestic wine consumption market if prices rise.
- Encourage the use of lower alcohol content wines to reduce taxes.
❓ 자주 묻는 질문
What is the new tax rate?
The new tariff rate is 65% for most types of wine, regardless of alcohol content.
When does this decision take effect?
This decision takes effect from January 1, 2005.
Which types of wine must pay the 65% tariff rate?
Most types of wine, including wine, vermouth, other fermented beverages, and spirits, must pay a tariff rate of 65%.
If enterprises have already paid taxes at the old rate, will there be a refund?
Any difference in tax amount between the tax already paid and the tax according to the new tariff rate will be refunded.
To which types of wine does this decision apply?
This decision applies to all wine products under commodity groups 2204, 2205, 2206, and 2208.
전문
DECISION OF THE MINISTER OF FINANCE
Regarding adjustment of import tax rates for imported wine
_______________________
THE MINISTER OF FINANCE
Decree No. 86/2002/NĐ-CP Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain articles of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Clause 1 Pursuant to Decision No. 68/2004/QĐ-BTC dated August 16, 2004 of the Minister of Finance on the issuance of the Import Preferential Tariff Schedule; Pursuant to Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Session X, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly, Session XI;
Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the European Community signed on December 3, 2004 on market access and the guidance of the Prime Minister in Circular No. 75/CP-QHQT dated December 16, 2004; Based on the opinions of the Ministry of Trade in Circular No. 494 TM/KV2 dated December 22, 2004 and at the request of the Director of the Department of Tax Policy, Adjust the preferential import tax rates for some types of wine under groups 2204, 2205, 2206, 2208 as stipulated in Decision No. 68/2004/QĐ-BTC dated August 16, 2004 of the Minister of Finance to new preferential import tax rates as follows: Wine made from fresh grapes, including high-strength wine; grape pomace except those belonging to group 20.09 - Sparkling wine with light carbonation
- Other wine; grape pomace mixed with alcohol to prevent or inhibit fermentation:
- - In containers not exceeding 2 liters:
Pursuant to …;
Article 1: - - - Wine:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|
2204 |
|
|
- - - - With alcohol content by volume not exceeding 15% |
|
|
|
2204 |
10 |
00 |
- - - - With alcohol content by volume over 15% |
65 |
|
|
|
|
|
- - Grape pomace: |
|
|
|
2204 |
21 |
|
- Other grape pomace: |
|
|
|
|
|
|
- - With alcohol content by volume not exceeding 15% |
|
|
|
2204 |
21 |
11 |
- - With alcohol content by volume over 15% |
65 |
|
|
2204 |
21 |
12 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
65 |
|
|
|
|
|
- In containers not exceeding 2 liters: |
|
|
|
2204 |
21 |
21 |
- - With alcohol content by volume over 15% |
65 |
|
|
2204 |
21 |
22 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
65 |
|
|
2204 |
29 |
|
- - - Other |
|
|
|
|
|
|
- - With alcohol content by volume not exceeding 15% |
|
|
|
2204 |
29 |
11 |
- - With alcohol content by volume over 15% |
65 |
|
|
2204 |
29 |
12 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
65 |
|
|
|
|
|
- In containers not exceeding 2 liters: |
|
|
|
2204 |
29 |
21 |
- - With alcohol content by volume over 15% |
65 |
|
|
2204 |
29 |
22 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
65 |
|
|
2204 |
30 |
|
Other fermented beverages (e.g., apple wine, pear wine, honey wine); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not otherwise specified or mentioned elsewhere |
|
|
|
2204 |
30 |
10 |
- Apple wine, pear wine |
65 |
|
|
2204 |
30 |
20 |
- Rice wine (sake) |
65 |
|
|
2205 |
|
|
- Toddy |
|
|
|
2205 |
10 |
|
- Shandy with alcohol content by volume from over 0.5% to 1% |
|
|
|
2205 |
10 |
10 |
- Apple wine, pear wine |
65 |
|
|
2205 |
10 |
20 |
- Rice wine (sake) |
65 |
|
|
2205 |
90 |
|
- - Of ducks, geese |
|
|
|
2205 |
90 |
10 |
- Apple wine, pear wine |
65 |
|
|
2205 |
90 |
20 |
- Rice wine (sake) |
65 |
|
|
2206 |
|
|
- Shandy with alcohol content by volume from over 1% to 3% |
|
|
|
2206 |
00 |
10 |
- Others, including honey wine |
65 |
|
|
2206 |
00 |
20 |
Ethyl alcohol not denatured with alcohol content by volume below 80%; spirits, liqueurs, and other alcoholic beverages |
65 |
|
|
2206 |
00 |
30 |
- Spirits distilled from grape wine or grape pomace: |
65 |
|
|
2206 |
00 |
40 |
- - Brandy with alcohol content by volume not exceeding 46% |
65 |
|
|
2206 |
00 |
50 |
- - Brandy with alcohol content by volume over 46% |
65 |
|
|
2206 |
00 |
90 |
- - Others with alcohol content by volume not exceeding 46% |
65 |
|
|
2208 |
|
|
- - Others with alcohol content by volume over 46% |
|
|
|
2208 |
20 |
|
- Whisky: |
|
|
|
2208 |
20 |
10 |
- - With alcohol content by volume not exceeding 46% |
65 |
|
|
2208 |
20 |
20 |
- - With alcohol content by volume over 46% |
65 |
|
|
2208 |
20 |
30 |
- Rum and rum distilled from sugarcane juice: |
65 |
|
|
2208 |
20 |
40 |
- Gin and Jenever: |
65 |
|
|
2208 |
30 |
|
- Vodka: |
|
|
|
2208 |
30 |
10 |
- Liqueurs and health tonics: |
65 |
|
|
2208 |
30 |
20 |
- - With alcohol content by volume not exceeding 57% |
65 |
|
|
2208 |
40 |
|
- - With alcohol content by volume over 57% |
|
|
|
2208 |
40 |
10 |
- Liqueurs and health tonics: |
65 |
|
|
2208 |
40 |
20 |
- - With alcohol content by volume not exceeding 57% |
65 |
|
|
2208 |
50 |
|
- - Medical samsu with alcohol content by volume not exceeding 40% |
|
|
|
2208 |
50 |
10 |
- Liqueurs and health tonics: |
65 |
|
|
2208 |
50 |
20 |
- - With alcohol content by volume not exceeding 57% |
65 |
|
|
2208 |
60 |
|
- - Medical samsu with alcohol content by volume over 40% |
|
|
|
2208 |
60 |
10 |
- Liqueurs and health tonics: |
65 |
|
|
2208 |
60 |
20 |
- - With alcohol content by volume not exceeding 57% |
65 |
|
|
2208 |
70 |
|
- Other samsu with alcohol content by volume not exceeding 40% |
|
|
|
2208 |
70 |
10 |
- Other samsu with alcohol content by volume over 40% |
65 |
|
|
2208 |
70 |
20 |
- Arrack and pineapple wine with alcohol content by volume not exceeding 40% |
65 |
|
|
2208 |
90 |
|
- - Of ducks, geese |
|
|
|
2208 |
90 |
10 |
- Arrack and pineapple wine with alcohol content by volume over 40% |
65 |
|
|
2208 |
90 |
20 |
- Bitters and similar drinks with alcohol content by volume not exceeding 57% |
65 |
|
|
2208 |
90 |
30 |
- Bitters and similar drinks with alcohol content by volume over 57% |
65 |
|
|
2208 |
90 |
40 |
This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to customs declarations for imported goods submitted to customs authorities from January 1, 2005. The difference in tax amount between the tax already paid and the tax according to the import tax rate prescribed in this Decision will be refunded./. |
65 |
|
|
2208 |
90 |
50 |
- - Arrack and pineapple wine with an alcohol concentration not exceeding 40% by volume |
65 |
|
|
2208 |
90 |
60 |
- - Arrack and pineapple wine with an alcohol concentration exceeding 40% by volume |
65 |
|
|
2208 |
90 |
70 |
- - Bitter wine and similar beverages with an alcohol concentration not exceeding 57% by volume |
65 |
|
|
2208 |
90 |
80 |
- - Bitter wine and similar beverages with an alcohol concentration exceeding 57% by volume |
65 |
|
|
2208 |
90 |
90 |
- Paddy: |
65 |
|
|
|
|
|
|
|
|
Article 2: This Decision takes effect fifteen days from the date of publication in the Official Gazette and applies to import declarations submitted to customs authorities from January 1, 2005 onwards. The difference in tax amount between the tax already paid and the tax according to the import duty rates specified in this Decision shall be refunded./.
DEPUTY MINISTER
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