Decision No. 151/2000/QĐ-BTC amends the preferential import tariff rates for certain items in Group 2917 in the Preferential Import Tariff Schedule. This document specifically regulates poly-carboxylic acids and their derivatives, adjusting the tariff rate from 0% to 10% depending on each item.
Đối tượng áp dụng
The declarant of customs declaration for importing goods in Group 2917
Các điểm cốt lõi
- The importer of dioctyl adipate (DOA) must pay a tariff rate of 5%
- The tariff rate for dibutyl orthophthalates, dioctyl orthophthalates, dinonyl or didecyl orthophthalates, and other esters of orthophthalic acids is 10%
- The importer of trioctyltrimellitate (T.O.T.M) must pay a tariff rate of 5%
- Goods such as oxalic acid, adipic acid, azelaic acid, maleic anhydride, phthalic anhydride, terephthalic acid, and dimethyl terephthalate are exempt from tax
- The tariff rate applies to import declarations from October 5, 2000
🌐 Tác động xã hội từ văn bản này
- Reducing financial burden for enterprises when some items are exempted from tax or have reduced tariff rates
- Increasing state budget revenue from items with higher tariff rates
- Enterprises importing trioctyltrimellitate (T.O.T.M) and dioctyl adipate (DOA) incur additional tax costs
❓ Câu hỏi thường gặp
What is the tariff rate for dibutyl orthophthalates?
The tariff rate for dibutyl orthophthalates is 10%
When does the new tariff rate take effect?
The new tariff rate takes effect from October 5, 2000
What is the tariff rate for oxalic acid, its salts, and esters?
Oxalic acid, its salts, and esters are exempt from tax (tariff rate 0%)
Toàn văn
DECISION
Regarding the amendment of the import tax rates for certain items
belonging to subheading 2917 in the Import Preferential 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;Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).y ban thường vụ National Assembly, tenth session;
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 Export Tax, Import Tax Law 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 belonging to subheading 2917 as stipulated in Decision No. 41/2000/QD-BTC dated March 17, 2000 of the Minister of Finance, to new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
2917 |
Polycarboxylic acids, their anhydrides, halides, peroxides, and peroxycarboxylic acids; derivatives thereof that have been halogenated, sulphonated, nitrosoated, or nitroated |
|||
|
- Straight-chain polycarboxylic acids, their anhydrides, halides, peroxides, and peroxycarboxylic acids; derivatives thereof: |
||||
|
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, cycloolefinic, or cycloalkenyl polycarboxylic acids, their anhydrides, halides, peroxides, peroxycarboxylic acids, and derivatives thereof |
0 |
|
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. All previous provisions contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
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