Decision No. 1233/1998/QÐ/BTC amends the export tax rate for various types of rice, effective from September 25, 1998. The new tax rates are divided according to the percentage of broken grains in the rice.
Scope of application
Rice producers, traders, and exporters
Key points
- Code 1006.10: Types with 25% or more broken grains → must pay a tax rate of 1.5%
- Code 1006.90: Other types → must pay a tax rate of 2%
- This Decision takes effect from the date of issuance and applies to all batches of exported rice registered with customs authorities starting from September 25, 1998
- All previous regulations contrary to this Decision are hereby abolished.
- Based on fluctuations in the price of rice in the international and domestic markets to adjust the tax rate.
🌐 Social impact of this document
- To control rice exports and stabilize the domestic market
- Increase government revenue from rice exports
- Impact on the profit of rice exporting enterprises
❓ Frequently asked questions
What types of rice does the new tax rate apply to?
Types with 25% or more broken grains: 1.5%; Other types: 2%
When does this Decision take effect?
From the date of issuance and applies to all batches of exported rice registered with customs authorities starting from September 25, 1998
Are previous regulations contrary to this Decision still in effect?
All are abolished.
Full text
Pursuant to …;
ISSUED BY THE MINISTER OF FINANCE PURSUANT TO DECREE NO. 1233/1998/QD-BTC
SEPTEMBER 16, 1998 REGARDING AMENDMENTS TO THE RATE OF EXPORT DUTY
AMENDMENT OF THE RATE OF EXPORT DUTIES FOR RICE AND OTHER GRAIN PRODUCTS
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;
WHEREAS the framework of import tax rates issued by Resolution No. 537a dated February 22, 1992 of the State Council;
WHEREAS the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff and Import Tariff pursuant to Decree No. 54/CP;
BASED ON THE GUIDANCE OF THE PRIME MINISTER IN CIRCULAR NO. 1088/CP-KTTH OF SEPTEMBER 11, 1998 FROM THE GOVERNMENT ON THE HANDLING OF RICE EXPORT TAXES;
BASED ON THE FLUCTUATIONS IN THE PRICES OF RICE ON THE WORLD MARKET AND IN THE DOMESTIC MARKET;
Pursuant to …;
Clause 4 of Article 6AMEND THE RATE OF EXPORT DUTY FOR THE GROUP OF GOODS WITH CODE 1006 "ALL TYPES OF RICE" AS STATED IN DECISION NO. 805/1998/QD-BTC OF JUNE 25, 1998 ISSUED BY THE MINISTER OF FINANCE TO THE NEW RATE OF EXPORT DUTY AS FOLLOWS:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
1006 |
RICE AND OTHER GRAIN PRODUCTS |
|
|
1006.10 |
TYPE FROM 25% BROKEN GRAIN OR MORE |
1,5 |
|
1006.90 |
Other |
2 |
Article 2. THIS DECISION SHALL TAKE EFFECT FROM THE DATE OF ISSUE AND BE APPLIED TO ALL LOADING OF RICE FOR EXPORT WITH EXPORT DECLARATION REGISTERED WITH CUSTOMS AUTHORITIES BEGINNING FROM SEPTEMBER 25, 1998. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
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