This Decision issues the List of Goods and Import Tariff Rates for the Application of Tariff Quotas, stipulating different tariff rates for goods within and outside quotas. The Decision takes effect fifteen days from the date of publication in the Official Gazette.
Các điểm cốt lõi
- Imported goods within the quota volume apply the import tariff rate specified in the current Preferential Import Tariff Schedule at a rate of 10% within the quota and 30% outside the quota.
- Imported goods outside the quota volume apply the import tariff rate outside the quota as prescribed by the Ministry of Trade.
- Table salt has a tariff rate of 60%, while rock salt or brine containing at least 94.7% sodium chloride by dry weight packed in net weight of 50 kg or more has a tariff rate of 60%.
- Waste cotton (including waste yarn and recycled cotton) has a tariff rate of 20%, while raw cotton fiber combed roughly or finely has a tariff rate of 10%.
- The quota implementation is carried out according to the regulations of the Ministry of Trade.
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses will be affected by import costs with different tariff rates within and outside quotas.
- Businesses can take advantage of quotas to reduce import costs but must comply with the regulations of the Ministry of Trade.
❓ Câu hỏi thường gặp
What is the import tariff rate for tobacco leaf shreds and tobacco leaf waste?
The import tariff rate for tobacco leaf shreds within the quota is 10%, and outside the quota is 30%. For tobacco leaf waste, the rate within the quota is 10%, and outside the quota is 30%.
What is the import tariff rate for table salt and rock salt or brine?
The import tariff rate for table salt is 60%. For rock salt or brine containing at least 94.7% sodium chloride by dry weight packed in net weight of 50 kg or more, the tariff rate is 60%.
What is the import tariff rate for raw cotton fiber combed roughly or finely and waste cotton (including waste yarn and recycled cotton)?
The import tariff rate for raw cotton fiber combed roughly or finely is 10%. For waste cotton, the tariff rate is 20%.
How is the tariff quota applied to imported goods?
Imported goods within the quota volume apply the import tariff rate specified in the current Preferential Import Tariff Schedule at a rate of 10% within the quota and 30% outside the quota. The quota implementation is carried out according to the regulations of the Ministry of Trade.
When does this Decision take effect?
This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of the List of Goods and Tariff Rates for the Application of Tariff Quotas
THE MINISTER OF FINANCE
Pursuant to Resolution No. 399/2003/NQ-UBTVQH11 dated 19/06/2003 of the Standing Committee of the National Assembly of the Eleventh Session on amending and supplementing the Import Tax Tariff based on the List of Goods Subject to Import Tax;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to 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 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. 04/1998/QH10 dated May 20, 1998;
Pursuant to Decision No. 91/2003/QD-TTg dated May 9, 2003 of the Prime Minister on the application of tariff quotas for imported goods in Vietnam;
Pursuant to Circular No. 924/CP-KTTH dated July 10, 2003 of the Government on the rate of tariff and the period of application of tariff quotas for imported goods in Vietnam;
At the proposal of the Director General of the General Department of Taxation,
DECISION:
Article 1. The List of Goods and Tariff Rates for the Application of Tariff Quotas for Imported Goods is hereby issued together with this Decision.
Article 2. Imported goods within the quota volume shall be subject to the tariff rates specified in the current Preferential Import Tariff Schedule. Imported goods outside the quota volume shall be subject to tariffs outside the quota as stipulated in Article 1 of this Decision. The quota volume shall be implemented according to the regulations of the Ministry of Trade.
Article 3. This Decision takes effect 15 days from the date of publication in the Official Gazette.
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LIST OF GOODS AND IMPORT TARIFF RATES |
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FOR THE APPLICATION OF TARIFF QUOTAS |
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(Issued together with Decision No. 126/2003/QD-BTC dated 7/8/2003/ Minister of Finance) |
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Code Number |
Description of Commodity Groups |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
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Group |
Subgroup |
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Within Quota (%) |
Outside Quota (%) |
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2401 |
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Unmanufactured tobacco leaves; waste tobacco leaves |
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2401 |
10 |
|
- Unmanufactured tobacco leaves, cut: |
|
|
|
|
2401 |
10 |
10 |
- Virginia type, air-dried |
30 |
100 |
|
|
2401 |
10 |
20 |
- - Type Virginia, air-dried |
30 |
100 |
|
|
2401 |
10 |
30 |
- - Other types, air-dried |
30 |
100 |
|
|
2401 |
10 |
90 |
- - Other types, not air-dried |
30 |
100 |
|
|
2401 |
20 |
|
- Unmanufactured tobacco leaves, partially or wholly cut: |
|
|
|
|
2401 |
20 |
10 |
- Virginia type, air-dried |
30 |
100 |
|
|
2401 |
20 |
20 |
- - Type Virginia, air-dried |
30 |
100 |
|
|
2401 |
20 |
30 |
- - Oriental type |
30 |
100 |
|
|
2401 |
20 |
40 |
- - Burley type |
30 |
100 |
|
|
2401 |
20 |
50 |
- - Other types, air-dried |
30 |
100 |
|
|
2401 |
20 |
90 |
- - Other types, not air-dried |
30 |
100 |
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|
2401 |
30 |
|
- Waste of tobacco leaves: |
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|
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|
2401 |
30 |
10 |
- - Stems |
15 |
80 |
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2401 |
30 |
90 |
- Paddy: |
30 |
100 |
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2501 |
|
|
Salt (including table salt and salt that has been chemically treated), sodium chloride, whether or not in aqueous solution or containing anti-caking agents or flow improvers; sea water |
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|
|
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2501 |
00 |
10 |
- Table salt |
|
60 |
|
|
|
|
|
- Unmanufactured rock salt, solid or liquid: |
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|
|
|
2501 |
00 |
21 |
- - Rock salt containing at least 94.7% sodium chloride by weight, packed in bags of net weight 50 kg or more |
|
60 |
|
|
2501 |
00 |
29 |
- Paddy: |
|
60 |
|
|
|
|
|
- Other salt containing at least 96% sodium chloride, packed in bags: |
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|
|
|
2501 |
00 |
31 |
- - Pure salt |
|
60 |
|
|
2501 |
00 |
32 |
- - Other types, packed in bags of net weight 50 kg or more |
|
60 |
|
|
2501 |
00 |
33 |
- - Other types, packed in bags of net weight less than 50 kg |
|
60 |
|
|
2501 |
00 |
90 |
- Other |
|
60 |
|
|
|
|
|
|
|
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5201 |
00 |
00 |
Uncombed or combed cotton waste |
|
10 |
|
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5202 |
|
|
Waste cotton (including waste yarn and recycled cotton) |
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5202 |
10 |
00 |
- Waste yarn (including waste thread) |
|
20 |
|
|
|
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- - Of ducks, geese |
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|
|
|
5202 |
91 |
00 |
- - Recycled cotton |
|
20 |
|
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5202 |
99 |
00 |
- Paddy: |
|
20 |
|
|
|
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|
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5203 |
00 |
00 |
Uncombed or combed cotton waste |
|
10 |
|
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|
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DEPUTY MINISTER
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