Decision No. 113/2001/QD-BTC amends the preferential import tax rate for dried oil products from November 10, 2001, applicable to import declarations submitted from this date onwards.
Scope of application
Importer of dried oil products
Key points
- The importer of dried oil products must pay a preferential import tax rate of 0% as stipulated in Article 1 (Article 1).
- This decision takes effect from November 10, 2001, and applies to import declarations submitted from this date onwards.
- All previous regulations contrary to this decision are hereby abolished.
- Dried oil products include dried oil cakes and solid residues obtained from the extraction process of soybean, peanut, lard, or vegetable oils (Article 1).
- The preferential import tax rate applied to all types of dried oil products mentioned above is 0%.
🌐 Social impact of this document
- The importer of dried oil products benefits from the reduction in the import tax rate.
- Production and trading enterprises of dried oil products may strengthen the import of raw materials, promote production, and increase domestic product consumption.
❓ Frequently asked questions
What is the preferential import tax rate applied to dried oil products?
The preferential import tax rate for dried oil products is 0% as stipulated in Article 1.
When does this decision take effect?
This decision takes effect from November 10, 2001, and applies to import declarations submitted from this date onwards.
How will previous regulations contrary to this decision be handled?
All previous regulations contrary to this decision are hereby abolished.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 113/2001/QT-BTC |
Hanoi, November 9, 2001 |
Pursuant to …;
DECISION NO. 113/2001/QD-BTC OF THE MINISTER OF FINANCE ON AMENDING THE RATE OF IMPORT DUTY FOR DRIED OIL PRODUCTS IN THE LIST OF IMPORT DUTIES WITH PREFERENTIAL RATES
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 4/1998/QH10 dated May 20, 1998;
Pursuant to Decision No. 166/2001/QD-TTg dated October 26, 2001 of the Prime Minister on certain measures and policies for developing pig farming for export during the period 2001-2010;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1: Amend the preferential import tax rate for dried oil products specified in Decision No. 1803/1998/QD-BTC dated December 11, 1998 of the Minister of Finance, to a new preferential import tax rate as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
2304 |
00 |
00 |
Dried oil cakes and other solid residues, whether or not ground or in blocks, obtained from the extraction of soybean oil |
0 |
|
|
|
|
|
|
|
2305 |
00 |
00 |
Dried oil cakes and other solid residues, whether or not ground or in blocks, obtained from the extraction of peanut oil |
0 |
|
|
|
|
|
|
|
2306 |
|
|
Dried oil cakes and other solid residues, whether or not ground or in blocks, obtained from the extraction of animal or vegetable fats and oils, except those falling under heading 2304 or 2305 |
|
|
2306 |
10 |
00 |
- From cotton seeds |
0 |
|
2306 |
20 |
00 |
- From flax seeds |
0 |
|
2306 |
30 |
00 |
- From sunflower seeds |
0 |
|
2306 |
40 |
00 |
- From rape seeds |
0 |
|
2306 |
50 |
00 |
- From coconut meal for feeding purposes and other types of coconut meal |
0 |
|
2306 |
60 |
00 |
- From palm kernels and palm kernel expellers |
0 |
|
2306 |
70 |
00 |
- From maize germ |
0 |
|
2306 |
90 |
00 |
- From other kinds |
0 |
Article 2: The import duty rates prescribed in this Decision shall take effect and be applied to import declarations submitted to customs authorities from November 10, 2001. Any previous provisions contrary to this Decision are hereby abolished.
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