Decision No. 1672/1998/ND-BTC on amending the import tax rates for certain goods in the list of import taxes.

This Decision amends the import tax rate for two items: Ampicillin and Amoxicilline antibiotics. This adjustment aims to reduce taxes on some types of drug raw materials, creating more favorable conditions for imports.

Document No.1672/1998/QÐ/BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng
Updated16/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date24/11/1998
Effective date01/12/1998
Expiry date01/01/1999
StatusExpired
✦ Smart summary

This Decision amends the import tax rate for two items: Ampicillin and Amoxicilline antibiotics. This adjustment aims to reduce taxes on some types of drug raw materials, creating more favorable conditions for imports.

Scope of application

Importers of goods mentioned in this Decision

Key points

  • Code 2941.90.30: Ampicillin and its derivatives, import tax rate is 0%
  • Code 3003.20.10: Containing Amoxicilline, import tax rate is 7%
  • This Decision takes effect from December 1, 1998
  • Applies to all Customs Declaration Forms for imported goods registered with customs authorities starting from the specified date
  • The adjusted import tax rates aim to reduce financial burdens on importers of antibiotic drugs

🌐 Social impact of this document

  • Reduces import costs for pharmaceutical production and trading enterprises
  • Facilitates access to raw materials for producing antibiotics for the population
  • May increase the supply of antibiotics, reducing prices

❓ Frequently asked questions

What is the new import tax rate for Ampicilline?

The new import tax rate for Ampicilline is 0%

When does this Decision take effect?

This Decision takes effect from December 1, 1998

What is the new import tax rate for Amoxicilline?

The new import tax rate for Amoxicilline is 7%

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
********

Decision No. 1672/1998/QD-BTC

Hanoi, November 24, 1998

 

DECISION

QUYETING THE MINISTER OF FINANCE'S DECISION NO. 1672/1998/QD/BTC DATED NOVEMBER 24, 1998 ON AMENDING IMPORT TAX RATES FOR CERTAIN ITEMS IN THE IMPORT TAX LIST

THE MINISTER OF FINANCE

Pursuant to Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Pursuant to the import tax rate frameworks issued with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions Nos. 31 NQ/UBTVQH9 dated March 9, 1993, 174 NQ/UBTVQH9 dated March 26, 1994, 290 NQ/UBTVQH9 dated September 7, 1995, 293 NQ/UBTVQH9 dated November 8, 1995, and 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on issuing Export Tariff and Import Tariff accompanying Decree No. 54/CP;
Pursuant to the guidance of the Government at Official Document No. 4394/VPCP-KTQĐ dated October 29, 1998 of the Office of the Government on adjusting import tax rates for Amoxicillin and Ampicillin raw materials;

DECISION

Article 1: To amend and replace the import tax rate of specific items listed in the Supplemental List to the Import Tariff issued with Decision No. 1195/1998/QD/BTC dated September 12, 1998 of the Minister of Finance as follows:

- Item code 2941.90.30: Ampicillin and its derivatives, import tax rate 0% (zero percent).

- Item code 3003.20.10: Containing Amoxicillin, import tax rate 7% (seven percent).

Article 2. This Decision takes effect and shall be applied to all Import Declaration Forms registered with Customs authorities starting from December 1, 1998.

 

Pham Van Trong

(Signed)

 

 

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54/CP Nghị định số 54/CP Về việc điều chỉnh mức thu lệ phí giao thông In effect 280/TTg Quyết định số 280/TTg Về việc xây dựng mạng tin học diện rộng để truyền nhận thông tin trong các cơ quan hành chính Nhà nước In effect
1672/1998/QÐ/BTC
Decision No. 1672/1998/ND-BTC on amending the import tax rates for certain goods in the list of import taxes.
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