This Decision amends the names and tax rates of certain groups of goods in the import tariff schedule. The new provisions shall take effect from December 20, 1995.
要点
- Goods such as chains; fresh fish canned; packed in boxes; concentrated extracts from plants, fruits peels, seeds for flavored beverages; ginseng tea; voltage regulators; shortenings are reclassified with new codes according to the Vietnam Import-Export Goods List.
- Seeds, fruits, sprouts, and plants for propagation purposes are all classified under code 120900 'Seeds and sprouts for planting' for calculating import duties.
- This Decision takes effect from December 20, 1995, and applies to all customs declarations for imported goods registered with the Customs authorities.
🌐 本文件的社会影响
- Positive impact: Reorganizing the codes improves the accuracy of import duty calculations and facilitates businesses in their customs declaration process.
- Negative impact: Businesses require time to adapt to changes in product codes.
❓ 常见问题
Which goods have their names and tax rates amended?
Goods such as chains; fresh fish canned; packed in boxes; concentrated extracts from plants, fruits peels, seeds for flavored beverages; ginseng tea; voltage regulators; shortenings.
How are seeds, fruits, sprouts, and plants for propagation purposes classified?
Seeds, fruits, sprouts, and plants for propagation purposes are all classified under code 120900 'Seeds and sprouts for planting' for calculating import duties.
When does this Decision take effect?
This Decision takes effect from December 20, 1995, and applies to all customs declarations for imported goods registered with the Customs authorities.
Which goods are reclassified with new codes?
Goods such as chains; fresh fish canned; packed in boxes; concentrated extracts from plants, fruits peels, seeds for flavored beverages; ginseng tea; voltage regulators; shortenings.
Which goods are classified under code 120900?
Seeds, fruits, sprouts, and plants for propagation purposes are classified under code 120900 'Seeds and sprouts for planting' for calculating import duties.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the name and
import tax rate for certain groups of goods in the import tariff 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 tariff rates specified in the Import Tariff Schedules issued together with Resolution No. 537a dated February 22, 1992 of the State Council, amended and supplemented by Resolutions No. 31/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, and No. 290 NQ/UBTVQH9 dated September 7, 1995 of the Standing Committee of the National Assembly, Term 9;
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;
After reaching consensus with relevant Ministries and sectors;
DECISION:
Article 1
Amending and supplementing the names and import tax rates of certain groups and items listed in Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of Export Tariff Schedules and Import Tariff Schedules attached to Decree No. 54/CP dated August 28, 1993 of the Government; and the List of Amendments and Supplements to the Import Tariff Schedule issued pursuant to Decisions No. 1138 TC/TCT dated November 17, 1994, No. 63 TC/TCT/QĐ dated January 24, 1995, and No. 615A TC/TCT/QĐ dated June 10, 1995 of the Minister of Finance, to new names and tax rates listed in the List of Amendments and Supplements to the Import Tariff Schedule attached to this Decision.
Article 2
Reorganizing the item codes for goods: chains; fresh fish already canned; packed in boxes; concentrated extract from plants, fruit peels, seeds for beverages with flavor; ginseng tea; voltage regulators; shortening according to the correct classification of goods for import and export in the Vietnam Goods Import and Export Catalogue.
Article 3:
All items: seeds, fruits, sprouts, plants for planting purposes shall be assigned code 120900 "Seeds and sprouts for sowing" for calculating import taxes.
Article 4:
This Decision takes effect and shall be applied to all customs declarations for imported goods registered with customs authorities from December 20, 1995 onwards.
Vu Mong Giao, Cao Si Kien
(Signed)
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