Decision No. 36/2004/QD-BTC of the Minister of Finance. Regarding the issuance of the List of Goods and Import Tariff Rates for the Application of Tariff Quotas

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.

문서 번호36/2004/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Trương Chí Trung — Thứ trưởng
업데이트30. 06. 2026
분야Tax AdministrationFees and Charges
발행일15. 04. 2004
발효일07. 05. 2004
효력 만료일01. 01. 2017
상태Expired
✦ 스마트 요약

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.

핵심 사항

  • 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%

🌐 이 문서의 사회적 영향

  • To establish the legal basis for the application of tariff quotas on imported goods
  • Balancing economic benefits and protection of domestic production industries

❓ 자주 묻는 질문

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.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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

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관계도

36/2004/QĐ-BTC
Decision No. 36/2004/QD-BTC of the Minister of Finance. Regarding the issuance of the List of Goods and Import Tariff Rates for the Application of Tariff Quotas
Expired

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