Decision No. 103/1998/QĐ-BTC amends the tariff rates and names of certain goods in the export tax schedule and import tax schedule. This decision takes effect from February 15, 1998.
핵심 사항
- Group of fish and crustaceans: Tariff rate 0% (Article 1, Article 2)
- Various types of rice: Tariff rate 0% (Article 1, Article 2)
- Coal and briquettes: Tariff rate 0% (Article 1, Article 2)
- Natural rubber: Tariff rate 0% (Article 1, Article 2)
- Various types of lubricating oils: Tariff rate from 10-25% depending on type and packaging (Article 2)
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the tariff rates for certain goods, helping to reduce import costs.
- Negative impact: Increasing the tariff rates for various types of lubricating oils, adding additional burden to enterprises using them.
- Enterprises benefit from the reduction in tariff rates for certain goods such as rice and fish.
❓ 자주 묻는 질문
What group of goods' tariff rates were adjusted?
The tariff rates for groups of goods such as fish, crustaceans, rice, coal, and natural rubber remain at 0%. Meanwhile, the tariff rate for various types of lubricating oils ranges from 10-25% depending on type and packaging (Article 2).
When does this decision take effect?
Decision No. 103/1998/QĐ-BTC takes effect from February 15, 1998 (Article 3).
What is the tariff rate for various types of lubricating oils?
The tariff rate for various types of lubricating oils depends on type and packaging: hydraulic fluid processed from mineral oil used in hydraulic systems 25%, lubricating oil for transformer, aircraft engines 12%, and other types 25% (Article 2).
What is the tariff rate for various types of rice?
The tariff rate for various types of rice is 0% (Article 1, Article 2).
Which group of goods has its tariff rate increased?
The tariff rate for various types of lubricating oils ranges from 10-25% depending on type and packaging (Article 2).
전문
Pursuant to …;
Regarding the amendment and supplementation of the name and export tax rate for some groups of goods in
the Export Tax Schedule, Import Tax Schedule
THE MINISTER OF FINANCE
WHEREAS Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Based on the tax rates framework stipulated in the Export Tax Schedule, Import Tax Schedule issued together with Resolution No. 537a dated February 22, 1992 of the State Council, amended and supplemented by Resolutions No. 31/NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, and No. 416 NQ/UBTVQH9 dated September 1, 1997 of the Standing Committee of the National Assembly;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Based on Decision No. 1124/1997/QĐ-TTg dated December 25, 1997 of the Prime Minister, Resolution No. 02/1998/NQ-CP dated January 26, 1998 of the Government, and the guidance of the Government communicated in Official Letter No. 08/TB-VPCP dated January 14, 1998 of the Government Office;
DECISION:
Article 1.- Amending the export tax rate of some groups of goods in the Export Tax Schedule stipulated in the Export Tax Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and Decision No. 684 TC/QĐ/TCT dated August 9, 1996 of the Minister of Finance to new export tax rates specified in List I attached to this Decision.
Article 2.- Amending and supplementing the name and import tax rate of the group of goods in the Import Tax Schedule stipulated in the Import Tax Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Supplemental List of the Import Tax Schedule issued together with Decision No. 443 TC/QĐ/TCT dated May 4, 1996 and Decision No. 496A TC/QĐ/TCT dated July 15, 1997 of the Minister of Finance to new names and import tax rates specified in List II attached to this Decision.
Article 3.- This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with customs authorities starting from February 15, 1998.
LIST I
LIST OF AMENDMENTS TO THE TAX RATES OF SOME GROUPS OF GOODS
IN THE EXPORT TAX SCHEDULE
(Issued together with Decision No. 103/1998/QĐ-BTC
dated February 6, 1998 of the Minister of Finance)
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
0300 |
Fish and crustaceans (shrimp, crab, etc.), molluscs and other aquatic invertebrates. |
|
|
0301.00 |
Live fish of various kinds, fresh fish, frozen fish belonging to subheading 030200; frozen fish fillets belonging to subheading 030300; fish slices belonging to subheading 030400 |
0 |
|
0306.00 |
Crustaceans (shrimp, crab, etc.) with shell or without, live, fresh, frozen, dried, salted or brined; crustaceans with shell or without, shell already cooked, and molluscs with shell or without, other aquatic invertebrates live belonging to subheading 030700, live, fresh, frozen, dried, sun-dried, salted or brined. |
|
|
|
- Live shrimp, fresh, frozen, dried, sun-dried of various kinds |
0 |
|
|
- Live crab, fresh, frozen of various kinds |
0 |
|
|
- Live squid, octopus, fresh, frozen, dried, sun-dried of various kinds |
0 |
|
|
- Other items belonging to heading 0300 |
0 |
|
1006 |
RICE AND OTHER GRAIN PRODUCTS |
|
|
1006.10 |
TYPE FROM 25% BROKEN GRAIN OR MORE |
0 |
|
1006.90 |
Other |
0 |
|
2701.10 |
Bituminous coal |
0 |
|
2701.20 |
Briquetted coal, lump coal and other solid fuels produced from coal |
0 |
|
4001.00 |
Natural rubber, balata gum, gutta-percha, guayule gum, durian gum and similar natural gums in primary form or in sheets, leaves, strips. |
0 |
|
|
Specifically: |
|
|
4001.10 |
- Natural rubber latex |
0 |
|
4001.20 |
- Natural rubber in other forms |
0 |
LIST II
LIST OF AMENDMENTS TO THE NAME AND TAX RATES OF SOME GROUPS
OF GOODS IN THE IMPORT TAX SCHEDULE
(Issued together with Decision No. 103/1998/QĐ-BTC
dated February 6, 1998 of the Minister of Finance)
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
3403 |
Lubricating preparations (including cutting oils, bolt loosening agents, anti-rust or anti-wear agents and mold release agents based mainly on lubricating oil); preparations for treating textile materials, leather, furs or other raw materials but excluding preparations whose basic components contain 70% or more by weight of mineral oils or greases derived from bituminous minerals. |
|
|
3403.10 |
- Various types of lubricating oils packed in containers under 20 liters: |
|
|
3403.10.10 |
-- Hydraulic oil (HYDRAULIC OIL) made from mineral oil used in hydraulic systems |
25 |
|
3403.10.20-- |
Various types of lubricating oils used for transformers, aircraft engines |
12 |
|
3403.10.90 |
- Peanut kernels, whether or not broken into pieces |
25 |
|
3403.20 |
- Various types of lubricating oils unpackaged or packed in containers 20 liters or more: |
|
|
3403.20.10-- |
Hydraulic oil (HYDRAULIC OIL) made from mineral oil used in hydraulic systems |
22 |
|
3403.20.20 |
-- Lubricating oils, for transformers, aircraft engines |
10 |
|
3403.20.90 |
- Peanut kernels, whether or not broken into pieces |
22 |
|
3403.90 |
- Other |
|
|
3403.90.10-- |
Silicone oil used to lubricate condoms and hypodermic needle tips, syringes, and plungers |
5 |
|
3403.90.90 |
- Peanut kernels, whether or not broken into pieces |
10 |
|
4407.00 |
Sawn or longitudinally sliced wood, peeled, planed, or laminated, with thickness over 6mm |
0 |
|
4408.00 |
Face veneer and plywood panels (laminated or not) and other longitudinally sawn, thinly sliced, peeled, or planed wood, with thickness up to 6mm |
0 |
|
4409.00 |
Wood (including wood flooring planks, not yet assembled) continuously shaped (milled, grooved, chamfered, beveled, V-jointed, profiled, turned, or similar) along edges or surfaces, planed or not, sanded or not, laminated or not |
3 |
|
4410.00 |
Plywood and similar wood-based panels or materials containing wood, bonded or not with resins or other organic adhesives |
3 |
|
4411.00 |
Wood fiberboard and similar wood-containing materials bonded or not with resins or other organic adhesives |
3 |
|
4412.00 |
Laminated wood, face veneer, similar thin sliced wood |
3 |
|
4413.00 |
Laminated wood, in blocks, sheets, strips, or other shapes |
3 |
|
7305 |
Iron or steel pipes and pipe fittings (for example, welded, riveted, or joined by similar methods) with circular cross-sections, outer diameter over 496.4mm |
|
|
|
- Pipes intended for oil or gas pipelines: |
|
|
7305.11 |
-- Longitudinal seam submerged arc welding |
0 |
|
7305.12 |
-- Other longitudinal seam welding |
0 |
|
7305.19 |
-- Other: |
|
|
7305.19.10 |
--- Spiral seam welding |
5 |
|
7305.19.90 |
-- Unpackaged herbicide for retail sale |
0 |
|
7305.20 |
- Coated pipes intended for oil or gas drilling |
0 |
|
|
- Other types with welding: |
|
|
7305.31 |
-- Longitudinal seam welding |
1 |
|
7305.39 |
-- Other |
|
|
7305.39.10 |
--- Spiral seam welding |
10 |
|
7305.39.90 |
-- Unpackaged herbicide for retail sale |
1 |
|
7305.90 |
- Other |
1 |
|
7616.00 |
Other products of aluminum |
|
|
7616.00.10 |
- Beer cans, carbonated drink cans |
20 |
|
7616.00.90 |
- Other products |
20 |
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