Decision No. 1352/1998/QD-BTC of the Minister of Finance amending and supplementing the import tax rate for certain items in the Import Tariff Schedule. New items have tax rates from 5% to 50%, applicable from October 15, 1998.
Đối tượng áp dụng
Import enterprises, customs authorities, and organizations and individuals related to the import of goods.
Các điểm cốt lõi
- Beef, cattle, pig, sheep, horse, donkey meat has a tax rate of 20%
- Milk and cream have a tax rate from 15% to 30%
- Various types of vegetable oil have a tax rate from 40% to 5%
- Processed meat such as sausages has a tax rate of 50%
- Processed vegetables and fruits have a tax rate of 50%
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps balance the price of imported goods in the market.
- Negative impact: Increases financial burden for import enterprises.
❓ Câu hỏi thường gặp
What is the import tax rate for beef and cattle?
Beef and cattle have a tax rate of 20%.
Which type of milk and cream has the highest tax rate?
Infant formula milk up to six months old has a tax rate of 25%, other milk has a tax rate of 30%.
What is the tax rate for various types of vegetable oil?
Refined vegetable oil has a tax rate of 40%, unrefined vegetable oil has a tax rate of 5%.
What is the tax rate for processed meat such as sausages?
Processed meat such as sausages has a tax rate of 50%.
What is the tax rate for processed vegetables and fruits?
Processed vegetables and fruits have a tax rate of 50%
Toàn văn
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 1352/1998/QĐ-BTC
DATE OCTOBER 9, 1998 REGARDING AMENDMENTS AND SUPPLEMENTS TO THE NAME
AND IMPORT DUTY RATE OF CERTAIN GOODS
IN THE IMPORT TAX LIST
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Law on Export Tax, Import Tax adopted by the National Assembly on December 26, 1991;
Pursuant to the import tax rates framework issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 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 issuing the Export Tax List and Import Tax List attached to Decree No. 54/CP;
Pursuant to the guidance of the Prime Minister in Circular No. 1165/CP-KTTH dated October 2, 1998 of the Government regarding adjustments to the import tax rates of certain goods;
After receiving opinions from relevant Ministries and Agencies;
DECISION:
Article 1. Amending and supplementing the name and import tax rate of certain goods specified in the Import Tax List issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tax List issued together with Decisions No. 1188 TC/QĐ/TCT dated November 20, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 496A TC/QĐ/TCT dated July 15, 1997; No. 383/1998/QĐ/BTC dated March 30, 1998; and No. 843/1998/QĐ/BTC dated July 9, 1998 of the Minister of Finance to the new name and import tax rate of certain goods listed in the List amending and supplementing the name and import tax rate of certain goods in the Import Tax List issued together with this Decision.
Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with Customs authorities starting from October 15, 1998.
LIST
AMENDMENTS AND SUPPLEMENTS TO THE NAME AND IMPORT DUTY RATE
OF CERTAIN GOODS IN THE IMPORT TAX LIST
(Issued together with Decision No. 1352/1998/QĐ/BTC
dated October 9, 1998 of the Minister of Finance)
|
Code Number |
Name of commodity group, product |
Tax Rate (%) |
|
1 |
2 |
3 |
|
0201.00 |
Fresh or chilled beef and buffalo meat of all kinds |
20 |
|
0202.00 |
Frozen beef and buffalo meat of all kinds |
20 |
|
0203.00 |
Fresh, chilled, or frozen pork of all kinds |
20 |
|
0204.00 |
Fresh, chilled, or frozen mutton or goat meat |
20 |
|
0205.00 |
Fresh, chilled, or frozen horse, donkey, or zebra meat of all kinds |
20 |
|
0206.00 |
Fresh, chilled, or frozen edible offal of pigs, cattle, buffalo, sheep, donkeys, or zebras |
|
|
0207.00 |
Fresh, chilled, or frozen edible offal and meat of poultry belonging to heading 1005 |
|
|
0208.00 |
Fresh, chilled, or frozen other meat and other edible offal |
|
|
0209.00 |
Fresh, chilled, or frozen pig fat not adhering to lean meat, fresh, chilled, or frozen poultry fat (not yet melted), salted, brined, dried, or smoked |
|
|
0210.00 |
Salted, brined, dried, or smoked edible offal and meat. Various types of flour and foodstuffs made from meat and edible offal |
|
|
0402.00 |
Milk and cream, concentrated or mixed with sugar or other sweetening substances |
|
|
0402.00.10 |
-- Condensed milk and cream without added sugar or other sweetening substances (skimmed milk) |
|
|
-- Other milk and cream: |
||
|
0402.00.91 |
--- Milk powder designated by the manufacturer for children under six months old (indicated on the product packaging) |
|
|
0402.00.99 |
-- Unpackaged herbicide for retail sale |
30 |
|
0403.00 |
Skimmed milk, yogurt, kefir, and other fermented milk, or milk and cream acidified or not concentrated, with or without added sugar, fruit flavorings, or cocoa |
|
|
0404.00 |
Concentrated or non-concentrated whey products with or without added sugar; Products containing natural milk components with or without added sugar, not detailed elsewhere |
|
|
0404.00.10 |
- Pasteurized or sterilized fresh milk of all kinds, packed in containers |
30 |
|
0404.00.90 |
- Other |
30 |
|
0406 |
Cheese and curd used for cheese making |
|
|
0406.00.10 |
- Curd used for cheese making |
10 |
|
0406.00.90 |
- Other |
30 |
|
1101.00 |
Wheat flour or meslin flour (mixture of spelt and rye) |
20 |
|
1507.00 |
Soybean oil and its components, refined or unrefined but without chemical changes |
|
|
1507.00.10 |
- Refined type |
40 |
|
1507.00.90 |
- Unrefined other |
5 |
|
1508.00 |
Peanut oil and its components, refined or unrefined but without chemical changes |
|
|
1508.00.10 |
- Refined type |
40 |
|
1508.00.90 |
- Unrefined other |
5 |
|
1509.00 |
Olive oil and its components, refined or unrefined but without chemical changes |
|
|
1509.00.10 |
- Refined type |
40 |
|
1509.00.90 |
- Unrefined other |
5 |
|
1510.00 |
Other oils and their components extracted from olives and olive pomace in solvents, refined or unrefined but without chemical changes, including mixtures of these oils or their components with oils or their components of heading 1509 |
|
|
1510.00.10 |
- Refined type |
40 |
|
1510.00.90 |
- Unrefined other |
5 |
|
1512.00 |
Sunflower seed oil, cottonseed oil, safflower oil, and their components, refined or unrefined but without chemical changes |
|
|
1512.00.10 |
- Refined type |
40 |
|
1512.00.90 |
- Unrefined other |
5 |
|
1513.00 |
Coconut oil, palm kernel oil, babassu oil, refined or unrefined but without chemical changes |
|
|
1513.00.10 |
- Refined type |
40 |
|
1513.00.90 |
- Unrefined other |
5 |
|
1514.00 |
Rapeseed oil, mustard seed oil, refined or unrefined but without chemical changes |
|
|
1514.00.10 |
- Refined type |
40 |
|
1514.00.90 |
- Unrefined other |
5 |
|
1515 |
Other solid fats and vegetable oils, refined or unrefined but without chemical changes (including jojoba oil and its components) |
|
|
1515.10 |
- Flaxseed oil, tung oil, poppyseed oil: |
|
|
1515.10.10 |
-- Refined type |
10 |
|
1515.10.90 |
-- Other type, unrefined |
5 |
|
1515.90 |
- Other type |
|
|
1515.90.10 |
-- Refined type |
40 |
|
1515.90.90 |
-- Other type, unrefined |
5 |
|
1516.00 |
Animal or vegetable fats and oils and their components, hydrogenated or esterified wholly or partially, refined or unrefined but without further processing |
|
|
1516.00.10 |
- Packaged in containers up to 20 kg |
40 |
|
1516.00.90 |
- Other |
40 |
|
1601.00 |
Sausages and similar products made from meat or internal organs or blood of fish or animals; food preparations made from such products |
|
|
1602.00 |
Other prepared or preserved meat, offal, or blood |
50 |
|
1603.00 |
Extracts and juices from meat, fish, crustaceans, molluscs, or other aquatic invertebrates |
|
|
1604.00 |
Prepared or preserved fish; salted sturgeon roe, prepared salted sturgeon roe |
|
|
1605.00 |
Prepared or preserved products from crustaceans, molluscs, or other aquatic invertebrates |
|
|
2001.00 |
Vegetables, fruits, nuts, and other edible parts of plants, prepared or preserved in vinegar or acetic acid |
|
|
2002.00 |
Tomatoes prepared or preserved in forms other than vinegar or acetic acid |
|
|
2003.00 |
Mushrooms, truffles prepared or preserved in forms other than vinegar or acetic acid |
|
|
2004.00 |
Other vegetables prepared or preserved in forms other than vinegar or acetic acid, frozen |
|
|
2005.00 |
Other vegetables prepared or preserved in forms other than vinegar or acetic acid, not frozen |
|
|
2006.00 |
Preserved fruits, nuts, fruit peels, and other parts of plants (dehydration, sprinkled with sugar crystals, frozen in syrup) |
|
|
2007.00 |
Fruit jams (confetture), gelatins made from fruit juices, wet jams mainly made from citrus fruits, concentrated fruit and nut juices; pastes made from cooked fruits or nuts, with or without added sugar or sweeteners |
|
|
2008.00 |
Other processed fruits, nuts, and edible parts of plants, preserved by methods other than those mentioned above, with or without added sugar or sweeteners, or alcohol; not elsewhere specified or included |
|
|
2009.00 |
Fruit and vegetable juices (including grape pomace juice), unfermented, undiluted with alcohol, with or without added sugar or sweeteners |
|
|
2815 |
Sodium hydroxide (caustic soda), potassium hydroxide (potash), sodium petroxyd or potassium petroxyd |
|
|
-- Caustic soda: |
||
|
2815.00.11 |
--- Liquid form |
15 |
|
2815.00.19 |
-- Unpackaged herbicide for retail sale |
10 |
|
2815.00.90 |
- Peanut kernels, whether or not broken into pieces |
5 |
|
4813 |
Tobacco paper rolls, either sorted by size or in small sheets or small rolls |
|
|
4813.10 |
- In small sheets or small rolls |
40 |
|
4813.20 |
- In rolls with a width not exceeding 5 cm |
40 |
|
4813.90 |
- Other |
40 |
|
4814 |
Wallpaper and similar wall coverings, including window shades made of translucent paper |
|
|
4814.10 |
- Ingrain paper |
40 |
|
4814.20 |
- Paper wall coverings and similar wall coverings, including coated or plastic-coated papers with printed, embossed, colored, painted, or otherwise decorated surfaces |
|
|
4814.30 |
- Paper wall coverings and similar wallpapers, including those with woven or braided materials on their surface, either bonded together in parallel strips or woven |
|
|
4814.90 |
- Other |
30 |
|
4815.00 |
Floor coverings based on paper or cardboard, either cut to size or not |
|
|
5210.00 |
Woven fabrics made primarily from cotton fibers, with a cotton content below 85%, blended mainly or exclusively with artificial filaments, weighing no more than 200g/m²2 |
|
|
5211.00 |
Woven fabrics made primarily from cotton fibers, with a cotton content below 85%, blended mainly or exclusively with artificial filaments, weighing more than 200g/m²2 |
|
|
5212.00 |
Other woven fabrics made primarily from cotton fibers, weighing no more than 200g/m²2 |
50 |
|
5311.00 |
Woven fabrics made from other vegetable staple fibers; woven fabrics made from paper filaments |
|
|
5407.00 |
Woven fabrics made from synthetic silk filaments, including those made from materials classified under heading 5404 |
|
|
5408.00 |
Other woven fabrics made from artificial silk filaments, including those made from materials classified under heading 5405 |
|
|
5509 |
Unbleached or bleached staple synthetic filament yarns (except sewing threads), not put up for retail sale |
|
|
- Containing staple nylon or other polyamide filaments at 85% or more: |
|
|
|
5509.11 |
-- Single yarn |
20 |
|
5509.12 |
-- Spun or cord yarn |
20 |
|
- Containing staple polyester filaments at 85% or more: |
||
|
5509.21 |
-- Single yarn |
20 |
|
5509.22 |
-- Spun or cord yarn |
20 |
|
- Containing staple acrylic or modacrylic filaments at 85% or more: |
||
|
5509.31 |
-- Single yarn |
20 |
|
5509.32 |
-- Spun or cord yarn |
20 |
|
- Other yarns containing staple synthetic filaments at 85% or more: |
||
|
5509.41 |
-- Single yarn |
20 |
|
5509.42 |
-- Spun or cord yarn |
20 |
|
- Yarns containing staple polyester filaments: |
||
|
5509.51 |
-- Mainly or solely blended with staple artificial filaments |
20 |
|
5509.52 |
-- Mainly or solely blended with wool or fine animal hair |
|
|
5509.52.10 |
--- From non-woven fabric |
5 |
|
5509.52.90 |
-- Unpackaged herbicide for retail sale |
10 |
|
5509.53 |
-- Mainly or solely blended with other cotton |
20 |
|
5509.59 |
-- Unpackaged herbicide for retail sale |
20 |
|
- Yarns containing staple acrylic or modacrylic filaments: |
||
|
5509.61 |
-- Mainly or solely blended with wool or fine animal hair |
|
|
5509.61.10 |
--- From non-woven fabric |
5 |
|
5509.61.90 |
-- Unpackaged herbicide for retail sale |
10 |
|
5509.62 |
-- Mainly or solely blended with cotton |
20 |
|
5509.69 |
-- Unpackaged herbicide for retail sale |
20 |
|
- Other yarns: |
||
|
5509.91 |
-- Mainly or solely blended with wool or fine animal hair |
|
|
5509.91.10 |
--- From non-woven fabric |
10 |
|
5509.91.90 |
-- Unpackaged herbicide for retail sale |
10 |
|
5509.92 |
-- Mainly or solely blended with cotton |
20 |
|
5509.99 |
- Peanut kernels, whether or not broken into pieces |
20 |
|
5510.00 |
Unbleached or bleached staple regenerated filament yarns (except sewing threads), not put up for retail sale |
|
|
5512.00 |
Woven fabrics of staple synthetic filament yarns, containing these filaments at 85% or more |
|
|
5513.00 |
Woven fabrics of staple synthetic filament yarns, containing these filaments less than 85%, mainly or solely blended with cotton, weighing no more than 170g/m² |
|
|
5514.00 |
Woven fabrics of staple synthetic filament yarns, containing these filaments less than 85%, mainly or solely blended with cotton, weighing more than 170g/m² |
50 |
|
5515.00 |
Other woven fabrics of staple synthetic filament yarns |
50 |
|
5516.00 |
Other woven fabrics of staple regenerated filament yarns |
50 |
|
5701.00 |
Other woven carpets and floor coverings, knitted, either finished or unfinished |
|
|
5702.00 |
Other woven carpets and other woven floor coverings, not tufted or not stuffed, either finished or unfinished, including types such as "kelem," "schumacks," "karamanie," and similar hand-woven coverings |
|
|
5703.00 |
Other woven carpets and floor coverings, tufted, either finished or unfinished |
|
|
5704.00 |
Other carpets and other woven floor coverings, made of felt, not tufted or stuffed, either finished or unfinished |
50 |
|
5705.00 |
Other carpets and other woven floor coverings, either finished or unfinished |
50 |
|
5801.00 |
Woven fabrics with pile and velveteen for trimming, excluding fabrics of headings 5802 or 5806 |
50 |
|
5802.00 |
Fuzzy cotton fabrics and similar fuzzy woven fabrics, excluding narrow fabrics of heading 5806; woven fabrics that have been tufted, excluding products of heading 5703 |
50 |
|
5803.00 |
Satin fabrics, excluding narrow fabrics of heading 5806 |
50 |
|
5804.00 |
Other tulle and net fabrics, not including woven, knitted, or crocheted fabrics; lace in pieces, strips, or motifs |
|
|
5805.00 |
Hand-woven tapestries in the style of Gobelins, Flanders, Aubusson, Beauvais, and similar styles; embroidered rugs (for example, appliqué, cross-stitch embroidery), either finished or unfinished |
|
|
5806.00 |
Narrow woven fabrics, excluding goods of heading 5807, narrow fabrics consisting entirely of warp yarns, without weft yarns, joined by an adhesive (bolducs) |
|
|
5807.00 |
Labels, emblems, and similar products made of textile material, in sheets, strips, or cut according to pattern or size, not embroidered |
|
|
5808.00 |
Ribbons, tapes, and trimmings in coils; decorative strips in coils, not embroidered, excluding knitted or crocheted items; tassels, pompons, bookmarks, and similar articles (wool, decorative ribbons for clothing, hats), and similar products |
|
|
5810.00 |
Embroidered items in sheets, strips, or motifs |
50 |
|
5811.00 |
Tufted textile products, including single or multiple layers of textile material attached to a backing by stitching or other means, excluding embroidered items of heading 5810 |
|
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