This Decision sets out the import tariff rates for alcohol and scooter motorcycles from the EU, applying a rate of 80% for alcohol and 70% for motorcycles. Enterprises must have certificates of origin and appropriate transport documents to enjoy preferential treatment.
Đối tượng áp dụng
Enterprises importing alcohol items (groups 2204, 2205, 2206, 2208) and scooter motorcycles (group 8711) from the EU.
Các điểm cốt lõi
- Enterprises importing alcohol from the EU → apply a tariff rate of 80%
- Enterprises importing scooter motorcycles from the EU → apply a tariff rate of 70%
- A certificate of origin (C/O) issued by the competent authority of EU member states is required to enjoy preferential treatment
- The transport document must indicate that the goods are transported from an EU port to enjoy preferential treatment
- For two-wheeled motorized vehicles imported exceeding the quota of 3,000 units or not allocated a quota upon importation → must pay taxes at the current rate
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing import costs for enterprises, enhancing the competitiveness of alcohol and scooter motorcycles from the EU.
- Negative impact: Increasing tax burden for enterprises importing beyond the quota or without being allocated a quota.
❓ Câu hỏi thường gặp
What is the import tariff rate for alcohol?
The import tariff rate for alcohol from the EU is 80% (Article 1).
What documents do enterprises need to enjoy preferential tax treatment?
Enterprises need to have a certificate of origin (C/O) issued by the competent authority of EU member states and a transport document indicating that the goods are transported from an EU port (Article 2).
If enterprises import more than the quota of scooter motorcycles, what should they do?
If enterprises import more than the quota of 3,000 units or are not allocated a quota upon importation, they must pay taxes at the current rate (Article 2).
When does this Decision take effect?
This Decision takes effect from the date of issuance and applies to customs declarations submitted to customs authorities starting from January 1, 2004 (Article 3).
What is the import tariff rate for scooter motorcycles?
The import tariff rate for scooter motorcycles from the EU is 70% (Article 1).
Toàn văn
Pursuant to …;
Regarding the import tariff rate for imported alcohol and motorcycles with origin from the European Union (EU)
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991 and the Laws amending and supplementing the Law on Export Tax and Import Tax dated July 5, 1993; Decision No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the Agreement on Textiles and Clothing between the Socialist Republic of Vietnam and the European Community signed on December 15, 1992, and the supplementary exchange letters to this Agreement;
Pursuant to the Memorandum of Understanding on Amending the Agreement on Textiles and Clothing dated February 15, 2003;
Pursuant to the guidance of the Prime Minister in Circular No. 75/CP-QHQT dated December 10, 2004, and Circular No. 49/VPCP-QHQT dated January 28, 2004.
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Official Letter No. 04/CP-QHQT dated January 15, 2004 regarding the implementation of the EU Textile Agreement;
After reaching consensus with the Ministry of Trade and upon the proposal of the Director of the Tax Policy Department;
Pursuant to …;
Article 1. Alcohol products (belonging to tariff headings 2204, 2205, 2206, 2208 of the Import Preferential Tariff) and three thousand (3,000) units of two-wheeled motorcycles with engines, type Scooter (belonging to tariff heading 8711 of the Import Preferential Tariff), imported from countries within the European Community (EU), shall be subject to specific import tariff rates as follows:
- Alcohol products shall be subject to an import tariff rate of 80 percent (eighty percent)
- Two-wheeled motorcycles with engines shall be subject to an import tariff rate of 70 percent (seventy percent)
Article 2. In order to be eligible for the import tariff rates stipulated in this Decision, imported goods must meet the following conditions:
- Possess a Certificate of Origin (C/O) issued by the competent authority of EU member states;
- The transport document indicates that the goods are transported from an EU port.
For two-wheeled motorcycles with engines: based on the quota allocated by the Ministry of Trade to each enterprise, customs authorities will process import procedures and calculate taxes for enterprises. The number of two-wheeled motorcycles with engines imported exceeding the quota of 3,000 units or enterprises not granted a quota when importing must comply with current regulations for tax payment.
For items with an import tariff rate prescribed in Article 1 above higher than the Most-Favored-Nation (MFN) preferential import tariff rate currently in the Preferential Import Tariff Schedule, the applicable import tariff rate for these items shall be the MFN preferential rate.
Article 3. This Decision takes effect from the date of issuance and applies to customs declarations submitted to customs authorities starting from January 1, 2004.
DEPUTY MINISTER
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