Decision No. 1672/1998/QĐ-BTC On amending the import tax rates for certain goods in the import tariff schedule

Decision No. 1672/1998/QĐ-BTC amends the import tax rates for certain goods, specifically Ampicillin and Amoxicillin. The new tax rate will be applied from December 1, 1998.

Document No.1672/1998/QĐ/BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Thứ trưởng
Updated01/07/2026
SectorIndustry and Trade; Finance
FieldTax Policy
Issued date24/11/1998
Effective date01/12/1998
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 1672/1998/QĐ-BTC amends the import tax rates for certain goods, specifically Ampicillin and Amoxicillin. The new tax rate will be applied from December 1, 1998.

Key points

  • Code 2941.90.30: Ampicillin and its derivatives → import tax rate 0%
  • Code 3003.20.10: Containing Amoxicillin → import tax rate 7%
  • This decision takes effect from December 1, 1998

🌐 Social impact of this document

  • Antibiotic manufacturing enterprises will reduce their import costs for Ampicillin, helping to lower product prices.
  • Consumers may notice price changes in medications containing Amoxicillin.

❓ Frequently asked questions

What is the new import tax rate for Ampicillin?

The new import tax rate for Ampicillin and its derivatives is 0% (Article 1, Clause 1).

What is the new import tax rate for Amoxicillin?

The new import tax rate for goods containing Amoxicillin is 7% (Article 1, Clause 2).

When does this decision take effect?

This decision comes into force and shall apply to all customs declarations for imported goods registered with customs authorities starting from December 1, 1998 (Article 2).

Which antibiotic will be subject to the new tax rate?

Antibiotics Ampicillin and its derivatives, as well as goods containing Amoxicillin, will be subject to the new tax rate (Article 1).

What code applies to antibiotics in this decision?

Code 2941.90.30 applies to Ampicillin and its derivatives, and code 3003.20.10 applies to goods containing Amoxicillin (Article 1).

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 1672/1998/QD-BTC
Hanoi, November 24, 1998

Pursuant to …;

Regarding the amendment of import tax rates for certain items in the import tariff schedule

_____________________________

 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 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 regarding the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;

      Pursuant to the guidance of the Prime Minister in Circular No. 4394/VPCP-KTQD dated October 29, 1998 of the Government Office concerning the adjustment of import tax rates for raw materials of Amoxicillin and Ampicillin antibiotics;

Pursuant to …;

      Article 1. Amend and replace the import tax rates specified in the list of amendments and supplements to the Import Tariff Schedule issued by Decision No. 1195/1998/QD-BTC dated September 12, 1998 of the Minister of Finance with new import tax rates as follows:

      - Code 2941.90.30: Ampicillin and its derivatives, import tax rate 0% (zero percent). - Code 3003.20.10: Containing Amoxicillin, import tax rate 7% (seven percent).

      Article 2. This Decision shall take effect and be applied to all customs declarations for imported goods registered with customs authorities starting from December 1, 1998.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Pham Van Trong
The original file of this document is being updated. Please read the full text and check back later.

Relations map

1672/1998/QĐ/BTC
Decision No. 1672/1998/QĐ-BTC On amending the import tax rates for certain goods in the import tariff schedule
In effect

Click a document to open. A red border = a relation that changes validity.