This Decision issues the List of Goods and Import Tariff Rates for the Application of Tariff Quotas, specifying specific tariff rates for each type of goods. It shall take effect fifteen days from the date of publication in the Official Gazette.
Key points
- Imported goods within the quota volume subject to import tariff rates under the current Preferential Import Tariff Schedule
- The quota level is implemented according to the regulations of the Ministry of Trade
- Meat with fat content from 1% to 6% by weight: tariff rate 20-40%
- Milk and cream, concentrated or mixed with sugar or other sweetening substances: tariff rate 20-40%
- Eggs of birds and poultry, fresh, preserved, or cooked: tariff rate 80%
- Corn: tariff rate 10%
🌐 Social impact of this document
- To establish the legal basis for the application of tariff quotas on imported goods
- Balancing economic benefits and protection of domestic production industries
❓ Frequently asked questions
What tariff rate applies to meat with fat content from 1% to 6% by weight?
Meat with fat content from 1% to 6% by weight will be subject to a tariff rate of 20-40%, depending on the type of meat.
What tariff rate applies to milk and cream, concentrated or mixed with sugar or other sweetening substances?
Milk and cream, concentrated or mixed with sugar or other sweetening substances will be subject to a tariff rate of 20-40%, depending on the product form.
What tariff rate applies to eggs of birds and poultry, fresh, preserved, or cooked?
Eggs of birds and poultry, fresh, preserved, or cooked will be subject to a tariff rate of 80%.
What tariff rate applies to corn?
Corn will be subject to a tariff rate of 10%.
How are imported goods outside the quota volume handled?
Imported goods outside the quota volume are subject to import tariff rates as stipulated in Article 1 of this Decision.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: Decision No. 36/2004/QD-BTC |
Hanoi, April 15, 2004 |
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of the List of Goods and Import Tariff Rates for the Application of Tariff Quotas
to apply tariff quotas
MINISTER OF FINANCE
Pursuant to Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly of the Eleventh Session on amending and supplementing the Tariff Schedule according to the List of Goods Subject to Import Tax;
Pursuant to Decree No.86/2002/NĐ-CP dated November 5, 2002, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No.77/2003/NĐ-CP Pursuant to the Government's Decree No. 91/2003/QD-TTg dated May 9, 2003 on the application of tariff quotas for imported goods in Vietnam;
Pursuant to Article 1 of the Government's Decree No.94/1998/NĐ-CP November 17, 1998 detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 May 20, 1998;
The Prime Minister issues this Decision amending and supplementing certain Articles of Decision No.91/2003/QD-TTg May 9, 2003 of the Prime Minister on the application of tariff quotas for imported goods in Vietnam;
After consultation with the Ministry of Industry, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development, and the Ministry of Trade;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
- Prime Minister;1The List of Goods and Import Tariff Rates for the application of tariff quotas for imported goods is hereby issued together with this Decision.
- Prime Minister;2: Imported goods within the quota volume specified in the current Preferential Import Tariff Schedule shall be subject to the tariff rate specified therein. Imported goods exceeding the quota volume shall be subject to the tariff rate outside the quota as stipulated in Article 1 of this Decision. The quota volume shall be implemented according to the regulations of the Ministry of Trade.
- Prime Minister;3: This Decision takes effect fifteen days from the date of publication in the Official Gazette.
| DEPUTY MINISTER DEPUTY MINISTER (Signed) Truong Chi Trung |
LIST
Goods and Import Tariff Rates for the Application of Tariff Quotas
(Issued together with Decision No. 36/2004/QD-BTC dated April 15, 2004 of the Minister of Finance)
|
30 |
||||
|
0401 |
20 |
00 |
- Containing more than 1% but not more than 6% fat by weight |
30 |
|
0401 |
30 |
00 |
- Containing more than 6% fat by weight |
30 |
|
0402 |
|
|
Milk and cream, concentrated or mixed with sugar or other sweetening substances |
|
|
0402 |
10 |
|
- Powdered, granular or other solid forms containing not more than 1.5% fat by weight: |
|
|
|
|
|
- - Suitable for human consumption: |
|
|
0402 |
10 |
11 |
- - - Unmixed with sugar or other sweetening substances, in powder form |
20 |
|
0402 |
10 |
12 |
- - - Unmixed with sugar or other sweetening substances, in other forms |
25 |
|
0402 |
10 |
13 |
- - - Other types, in powder form |
40 |
|
0402 |
10 |
19 |
- - - Other types, in other forms |
40 |
|
|
|
|
- - - Other |
|
|
0402 |
10 |
21 |
- - - Unmixed with sugar or other sweetening substances, in powder form |
20 |
|
0402 |
10 |
22 |
- - - Unmixed with sugar or other sweetening substances, in other forms |
25 |
|
0402 |
10 |
23 |
- - - Other types, in powder form |
40 |
|
0402 |
10 |
29 |
- - - Other types, in other forms |
40 |
|
|
|
|
- Powdered, granular or other solid forms containing more than 1.5% fat by weight: |
|
|
0402 |
21 |
|
- - Unmixed with sugar or other sweetening substances: |
|
|
0402 |
21 |
10 |
- - - In powder form |
25 |
|
0402 |
21 |
90 |
- - - Other forms |
25 |
|
0402 |
29 |
|
- - - Other |
|
|
0402 |
29 |
10 |
- - - In powder form |
40 |
|
0402 |
29 |
90 |
- - - Other forms |
40 |
|
|
|
|
- - Of ducks, geese |
|
|
0402 |
|
00 |
- - Unmixed with sugar or other sweetening substances |
25 |
|
0402 |
|
00 |
- Paddy: |
40 |
|
0407 |
|
|
Eggs of birds and poultry, fresh, preserved or cooked, in shell |
|
|
|
|
|
- - Of ducks, geese |
|
|
0407 |
00 |
91 |
- - Chicken eggs |
80 |
|
0407 |
00 |
92 |
- - Duck eggs |
80 |
|
0407 |
00 |
99 |
- Paddy: |
80 |
|
|
|
|
Corn |
|
|
|
|
|
- - Of ducks, geese |
|
|
|
|
90 |
- Paddy: |
10 |
Download
The original file of this document is being updated. Please read the full text and check back later.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: