Decision No. 151/2000/QD-BTC amends the preferential import tariff rates for certain items in Group 2917 in the Preferential Import Tariff Schedule. This document specifies the tariff rates for each product type and takes effect from October 5, 2000.
Scope of application
The importer declarant, customs authority
Key points
- Certain items in Group 2917 have their tariff rates adjusted from 0% to 10%
- Dioctyl adipate (DOA) and Trioctyltrimellitate (T.O.T.M) have a tariff rate of 5%
- Dibutyl orthophthalates, dioctyl orthophthalates, dinonyl or didecyl orthophthalates, other esters of orthophthalic acids have a tariff rate of 10%
- Oxalic acid, adipic acid, azelaic acid, maleic anhydride, dibutyl orthophthalates, dioctyl orthophthalates, dinonyl or didecyl orthophthalates, other esters of orthophthalic acids have a tariff rate of 0%
- The new tariff rates apply to import declarations from October 5, 2000
🌐 Social impact of this document
- Reduces financial burden for enterprises importing items with reduced tariff rates
- Increases state budget revenue from items with increased tariff rates
- Domestic production enterprises may face difficulties competing with imported goods with lower tariff rates
❓ Frequently asked questions
What is the new tariff rate for Dioctyl adipate (DOA)?
The new tariff rate for Dioctyl adipate (DOA) is 5%
Which items have a tariff rate of 0%?
Certain items such as oxalic acid, adipic acid, azelaic acid, maleic anhydride have a tariff rate of 0%
When does the new tariff rate take effect?
The new tariff rate takes effect from October 5, 2000
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 151/2000/QĐ-BTC |
Hanoi, September 20, 2000 |
DECISIONISSUED BY THE MINISTER OF FINANCE
Regarding the amendment of the import tax rate for certain items under subheading 2917 in the Preferential Import Tariff Schedule
----------------------------------
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-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;
At the proposal of the Director General of the General Department of Taxation and after consulting relevant agencies;
DECISION:
Article 1: Amend the preferential import tax rates for certain items under subheading 2917 as stipulated in Decision No. 41/2000/QĐ/BTC dated March 17, 2000 of the Minister of Finance, to new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
2917 |
|
|
Polycarboxylic acids, their anhydrides, halides, peroxides, and peracids; their derivatives which have been halogenated, sulphonated, nitroso- or nitro-grouped |
|
|
|
|
|
- Straight-chain polycarboxylic acids, their anhydrides, halides, peroxides, and peracids; their derivatives: |
|
|
|
|
|
|
|
|
2917 |
11 |
00 |
- - Oxalic acid, its salts and esters |
0 |
|
2917 |
12 |
|
- - Adipic acid, its salts and esters: |
|
|
2917 |
12 |
10 |
- - - Dioctyl adipate (DOA) |
5 |
|
2917 |
12 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2917 |
13 |
00 |
- - Azelaic acid, its salts and esters |
0 |
|
2917 |
14 |
00 |
- - Maleic anhydride |
0 |
|
2917 |
19 |
00 |
- Paddy: |
0 |
|
2917 |
20 |
00 |
- Cycloaliphatic, cycloalkenyl, or cycloalkynyl polycarboxylic acids, their anhydrides, halides, peroxides, and peracids, and their derivatives |
0 |
|
|
|
|
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, and peracids; their derivatives: |
|
|
2917 |
31 |
00 |
- - Dibutyl orthophthalates |
10 |
|
2917 |
32 |
00 |
- - Dioctyl orthophthalates |
10 |
|
2917 |
33 |
00 |
- - Dinonyl or didecyl orthophthalates |
10 |
|
2917 |
34 |
00 |
- - Other esters of orthophthalic acids |
10 |
|
2917 |
35 |
00 |
- - Phthalic anhydride |
0 |
|
2917 |
36 |
00 |
- - Terephthalic acid and its salts |
0 |
|
2917 |
37 |
00 |
- - Dimethyl terephthalate |
0 |
|
2917 |
39 |
|
- - - Other |
|
|
2917 |
39 |
10 |
- - - Trioctyl trimellitate (T.O.T.M) |
5 |
|
2917 |
39 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
Article 2:The import tax rates prescribed in this Decision shall take effect and be applied to import declarations submitted to customs authorities from October 5, 2000. Any previous provisions contrary to this Decision are hereby abolished.
|
|
DEPUTY MINISTER DEPUTY MINISTER Vu Van Ninh |
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: