Decision No. 1352/1998/QD-BTC amends and supplements the import tax rates for certain items in the Import Tax Tariff. New items have tax rates ranging from 5% to 50%, applicable from October 15, 1998.
적용 범위
Import enterprises, customs, tax administration agencies.
핵심 사항
- Various types of meat: tax rate 20%
- Milk and cream: tax rate from 15% to 30%
- Vegetable oil: tax rate from 5% to 40%
- Processed meat and fish products: tax rate 50%
- Processed vegetables and fruits: tax rate 50%
🌐 이 문서의 사회적 영향
- Reduce import costs for items with lower tax rates than before.
- Increase costs for processed meat and fish products and processed vegetables and fruits.
❓ 자주 묻는 질문
What is the tax rate for various types of meat?
The tax rate is 20%.
What is the tax rate for infant formula under six months old?
The tax rate is 25%.
What is the tax rate for refined soybean oil?
The tax rate is 40%.
What is the tax rate for processed vegetables and fruits?
The tax rate is 50%.
What is the tax rate for fresh, chilled, or frozen meat?
The tax rate is 20%
전문
Pursuant to …;
Regarding the amendment and supplementation of the name and import tax rate for certain goods in the Import Tax Tariff
dòng trong Biểu thuế nhập khẩu
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;
Based on 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;
Based on 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 Tax Tariff and the Import Tax Tariff accompanying Decree No. 54/CP;
Based on the guidance of the Prime Minister in Circular No. 1165/CP-KTTH dated October 2, 1998 of the Government regarding the adjustment of import tax rates for 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 Tariff issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the lists of amendments and supplements to the Import Tax Tariff 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/QD/BTC dated March 30, 1998; and No. 843/1998/QD/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 of amendments and supplements to the name and import tax rate of certain goods in the Import Tax Tariff 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/.
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DEPUTY MINISTER
(Signed)
Pham Van Trong
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LIST
AMENDMENTS AND SUPPLEMENTS TO THE NAME AND IMPORT TAX RATE OF CERTAIN GOODS IN THE IMPORT TAX TARIFF
(Issued together with Decision No. 1352/1998/QD/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, buffaloes, sheep, zebras, or donkeys |
|
|
0207.00 |
Fresh, chilled, or frozen edible offal and meat of birds belonging to heading 1005 |
|
|
0208.00 |
Other fresh, chilled, or frozen 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 rendered), salted, brined, dried, or smoked |
|
|
0210.00 |
Salted, brined, dried, or smoked meat and edible offal, meat and offal meal, and other food preparations made from meat and edible offal |
|
|
0402.00 |
Milk and cream, concentrated or mixed with sugar or other sweetening substances |
|
|
0402.00.10 |
-- Milk and cream, concentrated but not sweetened (skimmed milk) |
|
|
|
-- Other milk and cream: |
|
|
0402.00.91 |
--- Milk powder, as specified by the manufacturer: for infants up to six months old (marked on the product packaging) |
|
|
0402.00.99 |
-- Unpackaged herbicide for retail sale |
30 |
|
0403.00 |
Skimmed milk, condensed milk, yogurt, kefir, and other fermented milk products, or milk and cream that have been acidified or not concentrated, with or without added sugar, fruit flavorings, or cocoa |
|
|
0404.00 |
Whey, whether or not concentrated, sweetened, or flavored; Products containing natural milk ingredients, whether or not sweetened, not otherwise specified or included elsewhere |
|
|
0404.00.10 |
- Pasteurized or sterilized whole milk, in containers, boxes, or cans |
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 wheat and rye flours) |
20 |
|
1507.00 |
Soybean oil and its components, refined or not, but without chemical alteration |
|
|
1507.00.10 |
- Refined |
40 |
|
1507.00.90 |
- Unrefined other |
5 |
|
1508.00 |
Peanut oil and its components, refined or not, but without chemical alteration |
|
|
1508.00.10 |
- Refined |
40 |
|
1508.00.90 |
- Unrefined other |
5 |
|
1509.00 |
Olive oil and its components, refined or not, but without chemical alteration |
|
|
1509.00.10 |
- Refined |
40 |
|
1509.00.90 |
- Unrefined other |
5 |
|
1510.00 |
Other oils and their components extracted from olives and olive pomace, refined or not, but without chemical alteration, including mixtures of these oils or their components with oils or their components of heading 1509 |
|
|
1510.00.10 |
- Refined |
40 |
|
1510.00.90 |
- Unrefined other |
5 |
|
1512.00 |
Sunflower seed oil, cottonseed oil, safflower seed oil, and their components, refined or not, but without chemical alteration |
|
|
1512.00.10 |
- Refined |
40 |
|
1512.00.90 |
- Unrefined other |
5 |
|
1513.00 |
Coconut oil, palm kernel oil, babassu oil, refined or not, but without chemical alteration |
|
|
1513.00.10 |
- Refined |
40 |
|
1513.00.90 |
- Unrefined other |
5 |
|
1514.00 |
Rapeseed oil, mustard seed oil, refined or not, but without chemical alteration |
|
|
1514.00.10 |
- Refined |
40 |
|
1514.00.90 |
- Unrefined other |
5 |
|
1515 |
Other solid fats and oils of vegetable origin, and their components, refined or not, but without chemical alteration |
|
|
1515.10 |
- Linseed oil, tung oil, castor oil: |
|
|
1515.10.10 |
-- Refined |
10 |
|
1515.10.90 |
-- Other, not refined |
5 |
|
1515.90 |
- Other oils |
|
|
1515.90.10 |
-- Refined |
40 |
|
1515.90.90 |
-- Other, not refined |
5 |
|
1516.00 |
Animal or vegetable fats and oils, and their components, hydrogenated or esterified wholly or partially, refined or not, but not further processed |
|
|
1516.00.10 |
- Packaged in containers of 20 kg or less |
40 |
|
1516.00.90 |
- Other |
40 |
|
1601.00 |
Sausages and similar products made from meat, organs, or blood of animals or fish; food preparations made from such products |
|
|
1602.00 |
Meat, organs, or blood, prepared or preserved in other ways |
50 |
|
1603.00 |
Extracts and juices from meat, fish, crustaceans, mollusks, or other aquatic invertebrates, prepared or preserved |
|
|
1604.00 |
Fish, prepared or preserved; salted sturgeon roe, prepared or preserved from sturgeon roe |
|
|
1605.00 |
Crustaceans, mollusks, or other aquatic invertebrates, prepared or preserved |
|
|
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 ways other than in vinegar or acetic acid |
|
|
2003.00 |
Mushrooms, truffles, prepared or preserved in ways other than in vinegar or acetic acid |
|
|
2004.00 |
Other vegetables, prepared or preserved in ways other than in vinegar or acetic acid, frozen |
|
|
2005.00 |
Other vegetables, prepared or preserved in ways other than in vinegar or acetic acid, not frozen |
|
|
2006.00 |
Preserved fruits, nuts, fruit peels, and other parts of plants (dehydration, sprinkled with sugar crystals, frozen) |
|
|
2007.00 |
Fruit jams (confetture), fruit jellies (fruit juice gel), wet fruit preserves (mainly made from citrus fruits), filtered and concentrated fruit and nut juices; pastes made from cooked fruits or nuts, with or without added sugar or other sweeteners |
|
|
2008.00 |
Processed and preserved fruits, nuts, and other edible parts of plants, prepared in ways other than those mentioned above, with or without added sugar or other sweeteners, or alcohol; not otherwise specified or included elsewhere |
|
|
2009.00 |
Fruit juices (including grape pomace), unfermented vegetable juices, not mixed with alcohol, with or without added sugar or other 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, rolled and cut to size, or in small sheets or rolls |
|
|
4813.10 |
- In small sheets or 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 glassine paper for window covering |
|
|
4814.10 |
- "Ingrain" paper |
40 |
|
4814.20 |
- Wall coverings and similar papers, including coated or plastic-coated papers with imitation wood grain, embossed, colored, printed, or decorated in other ways |
|
|
4814.30 |
- Wall coverings and similar wallpapers, including papers with woven or braided materials on the surface, either bonded together in parallel strips or woven |
|
|
4814.90 |
- Other |
30 |
|
4815.00 |
Floor coverings based on paper or cardboard, cut to size or not |
|
|
5210.00 |
Woven fabrics from cotton, containing less than 85% cotton, mainly or solely synthetic fibers, weighing no more than 200g/m²2 |
|
|
5211.00 |
Woven fabrics from cotton, containing less than 85% cotton, mainly or solely synthetic fibers, weighing more than 200g/m²2 |
|
|
5212.00 |
Other woven fabrics from cotton, weighing no more than 200g/m²2 |
50 |
|
5311.00 |
Woven fabrics from other vegetable fibers; woven fabrics from paper yarns |
|
|
5407.00 |
Woven fabrics from synthetic filament yarns, including fabrics from materials classified under heading 5404 |
|
|
5408.00 |
Other woven fabrics from artificial filament yarns, including fabrics from materials classified under heading 5405 |
|
|
5509 |
Unbleached or colored staple synthetic filament yarns (except sewing threads), not put up for retail sale |
|
|
|
- Containing 85% or more staple nylon or other polyamide filaments: |
|
|
5509.11 |
-- Single yarn |
20 |
|
5509.12 |
-- Spun or cord yarn |
20 |
|
|
- Containing 85% or more staple polyester filaments: |
|
|
5509.21 |
-- Single yarn |
20 |
|
5509.22 |
-- Spun or cord yarn |
20 |
|
|
- Containing 85% or more staple acrylic or modacrylic filaments: |
|
|
5509.31 |
-- Single yarn |
20 |
|
5509.32 |
-- Spun or cord yarn |
20 |
|
|
- Other yarns, containing 85% or more staple synthetic filaments: |
|
|
5509.41 |
-- Single yarn |
20 |
|
5509.42 |
-- Spun or cord yarn |
20 |
|
|
- Other yarns from staple polyester filaments: |
|
|
5509.51 |
-- Mainly or solely blended with staple synthetic 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 |
|
|
- Other yarns from 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 colored staple regenerated filament yarns, not put up for retail sale |
|
|
5512.00 |
Woven fabrics of staple synthetic filament yarns, containing 85% or more of such filaments |
|
|
5513.00 |
Woven fabrics of staple synthetic filament yarns, containing less than 85% of such filaments, mainly or solely blended with cotton, weighing no more than 170g/m² |
|
|
5514.00 |
Woven fabrics of staple synthetic filament yarns, containing less than 85% of such filaments, 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, not further worked |
|
|
5702.00 |
Other woven carpets and floor coverings, not tufted, not felted, not flocked, not further worked, including types known as "kelem," "schumacks," "karamanie," and similar hand-woven coverings |
|
|
5703.00 |
Other woven carpets and floor coverings, felted, not further worked |
|
|
5704.00 |
Other carpets and floor coverings, not tufted, not felted, not flocked, not further worked, made of pile fabric |
50 |
|
5705.00 |
Other carpets and floor coverings, not further worked |
50 |
|
5801.00 |
Woven fabrics with velvet and plush borders, excluding fabrics of headings 5802 or 5806 |
50 |
|
5802.00 |
Cotton velveteens and similar woven velvets, excluding narrow fabrics of heading 5806; woven fabrics that have been piled, excluding products of heading 5703 |
50 |
|
5803.00 |
Crepon fabrics, excluding narrow fabrics of heading 5806 |
50 |
|
5804.00 |
Other tufted 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, applique, cross-stitch), not further worked |
|
|
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 to shape or size, not embroidered |
|
|
5808.00 |
Ribbons, tapes, and fringes in coils; decorative strips in coils, not embroidered, excluding knitted or crocheted items; tassels, pompons (for clothing, hats), and similar articles |
|
|
5810.00 |
Embroidered items in sheets, strips, or motifs |
50 |
|
5811.00 |
Padded textile products, comprising one or more layers of textile material attached to a lining by stitching or other means, excluding embroidered items of heading 5810 |
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