Circular No. 1261-TC/TCT confirms that the preferential import tariff rate for raw materials used in producing paracetamol is 3%. This document aims to protect and encourage domestic production.
适用范围
Dong Thap Medical Import-Export Company
要点
- Raw materials for producing paracetamol have a preferential import tariff rate of 3% (Article 1).
- Domestic-produced paracetamol is subject to an import tariff rate of 10%. (Article 2)
- This document aims to protect and encourage the domestic production of paracetamol.
- Raw materials for producing paracetamol have a lower tariff rate to facilitate domestic production.
- The preferential import tariff schedule issued with Decision No. 1803/1998/QĐ-BTC specifies the exact rates in detail.
🌐 本文件的社会影响
- Domestic pharmaceutical companies producing paracetamol benefit from reduced tariffs on raw materials.
- Citizens have access to cheaper paracetamol due to lower production costs.
- Companies importing raw materials for producing paracetamol will be subject to a tariff rate of 3%.
❓ 常见问题
What is the import tariff rate for raw materials used in producing paracetamol?
The preferential import tariff rate for raw materials used in producing paracetamol is 3%
How is the import tariff rate applied to domestically produced paracetamol?
Domestic-produced paracetamol is subject to an import tariff rate of 10%.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1261 TC/TCT DATED FEBRUARY 19, 2001
REGARDING IMPORT DUTY RATE FOR RAW MATERIALS
TO PRODUCE PARACETAMOL
Dear: Dong Thap Medical Import-Export Company
In response to your letter number 27/CV-2001 dated January 11, 2001 regarding the request for confirmation of import duty rates for raw materials used in producing paracetamol; Regarding this matter, the Ministry of Finance provides the following opinion:
1. BASED ON THE LIST OF IMPORT DUTY RATES FOR FAVORABLE TREATMENT ISSUED ACCOMPANIED WITH DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 OF THE MINISTER OF FINANCE (EFFECTIVE FROM JANUARY 1, 1999); CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE GUIDING METHODS FOR CLASSIFYING GOODS ACCORDING TO THE LIST OF EXPORT TAX AND IMPORT TAX LISTS;
REFERRING TO THE EXPLANATION OF THE LIST OF EXPORT-IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATIVE COUNCIL; THEN:
The item Acetaminophen or N-(4-hydroxyphenyl)-acetamide, belongs to group 2924, code number 29242990, with a preferential import duty rate of 3%.
2. TO PROTECT AND ENCOURAGE DOMESTIC PRODUCTION, THE CURRENT IMPORT DUTY RATES LIST PROVIDES HIGHER DUTY RATES FOR PRODUCTS THAT CAN BE PRODUCED DOMESTICALLY, MEETING QUALITY, QUANTITY REQUIREMENTS, AND LOWER DUTY RATES FOR RAW MATERIALS IMPORTED FOR PRODUCTION. SINCE PARACETAMOL IS A PRODUCT THAT CAN BE PRODUCED DOMESTICALLY, THE CURRENT IMPORT TAX LIST HAS ESTABLISHED A 10% DUTY RATE FOR MEDICATION CONTAINING PARACETAMOL AND A 3% DUTY RATE FOR RAW MATERIALS USED TO PRODUCE PARACETAMOL IS APPROPRIATE.
The Ministry of Finance hereby informs the Dong Thap Medical Import-Export Company for your information.
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