Decision No. 28/2019/QD-TTg amends the ordinary tax rate for crude oil and describes certain items in the List of ordinary import tariff rates. The Decision takes effect from November 1, 2019.
Các điểm cốt lõi
- The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central city, and relevant organizations and individuals → shall implement the application of ordinary tax rates for imported goods according to the new provisions.
- The Ministry of Finance → must adjust the tax rate for crude oil (HS code 2709.00.10) from 0% to unspecified, and amend the description of certain other items in the Annex.
- Import enterprises → must comply with the newly prescribed tax rates.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces cost burden for enterprises importing crude oil, helps reduce final product costs and enhance competitiveness of domestic enterprises.
- Negative impact: May change the tax structure for some other items, affecting the interests of enterprises importing these items.
❓ Câu hỏi thường gặp
What is the new tax rate for crude oil?
The ordinary tax rate for crude oil (HS code 2709.00.10) has been amended from 0% to unspecified, specifically to be determined by the Ministry of Finance.
When does this Decision take effect?
Decision No. 28/2019/QD-TTg takes effect from November 1, 2019.
Which items have their descriptions amended in this Decision?
Certain items such as banknote paper, integral construction machines, multi-position machining centers, and light-emitting diode (LED) lamps all have their descriptions amended.
Which enterprises need to comply with this Decision?
All enterprises importing goods listed in the List of ordinary import tariff rates specified in the Annex of Decision No. 28/2019/QD-TTg must comply.
What penalties will enterprises face if they fail to comply?
Information on sanctions for violations is not provided in this document. Therefore, it is necessary to refer to other tax laws for specific details.
Toàn văn
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PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 28/2019/QD-TTg |
Hanoi, on 16 the 09 year 2019 |
Pursuant to …;
AMENDING AND SUPPLEMENTING ARTICLE 2 OF THE DECISION NO. 45/2017/QD-TTg DATED NOVEMBER 16, 2017 ISSUED BY THE PRIME MINISTER AMENDING AND SUPPLEMENTING THE DECISION NO. 36/2016/QD-TTg DATED SEPTEMBER 1, 2016 ISSUED BY THE PRIME MINISTER ON THE APPLICATION OF NORMAL CUSTOMS DUTY RATES FOR IMPORTED GOODS
Pursuant to the Law on Government Organization"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."structure dated November 19June 2024;2015;
Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;
At the proposal of the Minister of Finance;
The Prime Minister"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."of the Government issues this Decision to amend and supplement Article 2 of Decision No. 45/2017/QD-TTg dated November 16, 2017 issued by the Prime Minister amending and supplementing Decision No. 36/2016/QD-TTg dated September 1, 2016 issued by the Prime Minister on the application of normal customs duty rates for imported goodsớing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."The Decision amends the normal customs duty rate for crude oil under tariff item 2709.00.10 and supplements the description of some goods specified in the Appendix of the List of Normal Customs Duty Rates attached to this Decision.Coat Article 2. Effectiveness and Implementation
1. This Decision takes effect from November 1, 2019.
2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-run cities, and relevant organizations and individuals shall be responsible for implementing this Decision.- National Assembly, People's Councils, People's Committees of provinces and centrally-run citiesCoat - VPCP: Deputy Chairman, other Permanent Co-Chairmen, Assistant to the Prime Minister, General Director
of the Office of the Government, Departments, Bureaus, subordinate units, Official Gazette;
KTTH (2b).
LIST OF NORMAL CUSTOMS DUTY RATES
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PRIME MINISTER |
ANNEX
Crude petroleum and other liquid hydrocarbons obtained from natural bituminous deposits, crude
Petroleum crudeVarious types of postal stamps, tax stamps or similar stamps not yet used, which are currently in circulation or newly issued in countries where they have, or will have, recognized face value; paper with pre-printed stamps; banknotes; samples of cheques, securities, shares or bonds and similar items.- Banknotes (legal tender)/2019/QD-TTg Cranes for ships; lifting gear, including cable cranes; mobile derrick trucks, truck-mounted derricks and workshop cranes equipped with crane booms. - Cable cranes mounted on mobile derrick trucks, transport cranes, ship cranes, bridge cranes, mobile derrick trucks and truck-mounted derricks:ớIndustrial machinery for processing or manufacturing foodstuffs or beverages, not elsewhere specified in this Chapter, except machines for extracting or processing animal fats or vegetable oils that do not evaporate.
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Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
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27.09 |
- Machine tools for machining complete units (one operation position)ng. |
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2709.00.10 |
- Multi-position machining machine tools |
0 |
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49.07 |
Machinery and equipment with specific functions not detailed or mentioned elsewhere in this Chapter. |
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4907.00.10 |
- Machinery for extracting or processing animal fats, non-volatile vegetable oils: |
5 |
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84.26 |
Parts and accessories exclusively or mainly for use with equipment of heading 85.19 or 85.21.shall Disks, tapes, solid-state storage devices, smart cards and other information storage media for recording sound or other forms of expression, recorded or not, including master copies for producing disks or tapes, but excluding products of Chapter 37. |
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- Semiconductor-based information storage media: tr- - Solid-state storage devices:ầIncandescent lamps or discharge lamps, including enclosed projection lamps and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps. |
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84.38 |
- Ultraviolet or infrared lamps; arc lamps:- - Arc lamps- Light-emitting diode (LED) lampsnationalEquipment and instruments for medical, surgical, dental or veterinary purposes, including stroboscopic recording devices, other medical electrical equipment and testing instruments. |
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84.57 |
Syringes, needles, catheters, drainage tubes and similar items:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsCathetersone position machining) and machine toolsa eningdevelopmentmulti-position machining to process metals. |
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8457.20.00 |
- Integral structure machine tool (single machining position) |
5 |
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8457.30.00 |
- Multi-position machining machine tool |
5 |
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|
|
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84.79 |
Machines and mechanical equipment with specific functions not detailed or mentioned elsewhere in this Chapter. |
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8479.20 |
- Machinery for extracting or processing animal oils or fats, vegetable oils or non-volatile fats: |
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85.22 |
Parts and accessories exclusively or mainly used for machines of heading 85.19 or 85.21. |
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85.23 |
Disks, tapes, solid storage devices, smart cards, and other information storage media for recording sound or other content forms, whether recorded or not, including master models for producing disks, but excluding products of Chapter 37. |
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- Semiconductor information storage media: |
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8523.51 |
- - Solid, durable storage devices: |
5 |
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85.39 |
Incandescent lamps or discharge lamps, including sealed-beam headlamps and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps.ệdischarge lamps, including sealed-beam headlamps and ultraviolet or infrared lamps;ắ- Arc lamps |
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- Light-emitting diode (LED) lamps |
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8539.41.00 |
Equipment and instruments for medical, surgical, dental, or veterinary use, including stroboscopic recording devices, other medical electrical apparatus, and testing devices |
5 |
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8539.49.00 |
- Paddy: |
5 |
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8539.50.00 |
- Syringes, needles, catheters, drainage tubes, and similar items: |
5 |
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90.18 |
CatheterscouncillORS kiểm tracouncillORS litselfc. |
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- Syringes, needles, catheters, drainage tubes, and similar types: |
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9018.39 |
- - - Other |
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9018.39.10 |
- - - Catheters |
5 |
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