Decision No. 38/1999/QD-BTC amends and supplements the names and preferential import tax rates for certain groups of agricultural products such as poultry eggs, coconuts, roasted cashew nuts, nuts, bananas, and other fruits. The new tax rate applies from April 20, 1999.
Scope of application
Importers of goods into Vietnam
Key points
- Poultry eggs for breeding are exempt from tax (Article 1)
- Coconuts, Brazilian nuts, and dry cashew nuts have a tax rate of 30% to 40% (Article 1)
- Other nuts such as walnuts, hazelnuts, and chestnuts have a tax rate of 40% (Article 1)
- Fresh or dried bananas have a tax rate of 40% (Article 1)
- Dates, figs, mangoes, grapes, and papayas have a tax rate of 40% (Article 1)
🌐 Social impact of this document
- Reducing import costs for certain agricultural products
- Increasing state budget revenue from raising tax rates on certain other goods
- Encouraging the development of domestic crop production
- Impact on the business operations of fruit and nut import companies
❓ Frequently asked questions
Are poultry eggs for breeding subject to tax?
No, the tax rate is 0%
What is the tax rate for dried coconuts?
The tax rate is 40%
Are shelled cashew nuts subject to tax?
Yes, the tax rate is 40%
What is the tax rate for dried bananas?
The tax rate is 40%
If importing unshelled walnuts, what tax must be paid?
The tax rate is 40%
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 38/1999/QD-BTC |
Hanoi, April 3, 1999 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 38/1999/QD-BTC
APRIL 3, 1999 REGARDING AMENDMENTS AND SUPPLEMENTS TO THE NAMES AND RATES OF IMPORT DUTIES ON CERTAIN GROUPS OF GOODS IN THE IMPORT DUTY TAX SCHEDULE FOR PREFERENTIAL TREATMENT
Pursuant to the tax rate framework prescribed in the Import Tax Schedule according to the List of Goods Subject to Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998;
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998;
To amend, supplement, and detail the names and import duty rates for certain groups of goods prescribed in the Preferential Import Duty Tax Schedule promulgated together with Decision No. 1803/1998/QD-BTC dated December 11, 1998 of the Minister of Finance, to become the new names and import duty rates prescribed in the List of Amendments and Supplements to the Names and Import Duty Rates for Certain Goods in the Preferential Import Duty Tax Schedule promulgated together with this Decision.
Pursuant to …;
Article 1:This Decision shall take effect and be applied to all Import Declarations submitted to Customs authorities from April 20, 1999. All previous regulations that conflict with this Decision are hereby abolished.
Article 2:LIST OF AMENDMENTS AND SUPPLEMENTS TO THE NAMES AND RATES
Pham Van Trong
(Signed)
OF IMPORT DUTIES ON CERTAIN GOODS
IN THE IMPORT DUTY TAX SCHEDULE FOR PREFERENTIAL TREATMENT
(Promulgated together with Decision No. 38/1999/QD-BTC
dated April 3, 1999 of the Minister of Finance)
- For propagation
|
Code Number |
Description of Group, Item |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||
|
Group |
Subgroup |
|||
|
0407 |
00 |
Eggs of birds and poultry, fresh, preserved or cooked, in shell |
||
|
0407 |
00 |
10 |
Coconuts, Brazil nuts, carob beans (cashew nuts), fresh or dried, with or without shell or husk |
0 |
|
0407 |
00 |
90 |
- Other |
20 |
|
0801 |
- Coconuts: |
|||
|
-- Dried |
||||
|
0801 |
11 |
00 |
- Brazil nuts: |
40 |
|
0801 |
19 |
00 |
- Peanut kernels, whether or not broken into pieces |
40 |
|
-- Unshelled |
||||
|
0801 |
21 |
00 |
-- Shelled |
40 |
|
0801 |
22 |
00 |
- Carob beans (cashew nuts): |
40 |
|
Other nuts, fresh or dried, with or without shell or husk |
||||
|
0801 |
31 |
00 |
-- Shelled |
30 |
|
0801 |
32 |
00 |
- Carob beans (cashew nuts): |
40 |
|
0802 |
- Nuts: |
|||
|
-- With shell |
||||
|
0802 |
11 |
00 |
-- Hazelnuts ( |
40 |
|
0802 |
12 |
00 |
- Carob beans (cashew nuts): |
40 |
|
Corylus spp- Walnuts:.): |
||||
|
0802 |
21 |
00 |
-- Hazelnuts ( |
40 |
|
0802 |
22 |
00 |
- Carob beans (cashew nuts): |
40 |
|
- Chestnuts ( |
||||
|
0802 |
31 |
00 |
-- Shelled |
40 |
|
0802 |
32 |
00 |
- Carob beans (cashew nuts): |
40 |
|
0802 |
40 |
00 |
Castanea spp.)- Horse chestnuts |
40 |
|
0802 |
50 |
00 |
- Other nuts |
40 |
|
0802 |
90 |
00 |
Bananas, including plantains, fresh or dried |
40 |
|
0803 |
00 |
00 |
Dates, figs, pineapples, pears, peaches, mangoes, mangosteens, fresh or dried |
40 |
|
0804 |
- Dates |
|||
|
0804 |
10 |
00 |
- Figs, jujubes |
40 |
|
0804 |
20 |
00 |
- Pineapples |
40 |
|
0804 |
30 |
00 |
- Pears |
40 |
|
0804 |
40 |
00 |
- Peaches, mangoes, mangosteens |
40 |
|
0804 |
50 |
00 |
Citrus fruits (family Rutaceae), fresh or dried |
40 |
|
0805 |
- Oranges |
|||
|
0805 |
10 |
00 |
- Various types of tangerines |
40 |
|
0805 |
20 |
00 |
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia) |
40 |
|
0805 |
30 |
00 |
- Pomelos |
40 |
|
0805 |
40 |
00 |
Grapes, fresh or dried |
40 |
|
0805 |
90 |
00 |
- Other |
40 |
|
0806 |
- Fresh |
|||
|
0806 |
10 |
00 |
- Dried |
40 |
|
0806 |
20 |
00 |
Watermelons and papayas, fresh |
40 |
|
0807 |
- Watermelons: |
|||
|
-- Watermelons |
||||
|
0807 |
11 |
00 |
- Papayas |
40 |
|
0807 |
19 |
00 |
- Peanut kernels, whether or not broken into pieces |
40 |
|
0807 |
20 |
00 |
Apples, pears, and quinces, fresh |
40 |
|
0808 |
- Apples |
|||
|
0808 |
10 |
00 |
- Pears and quinces |
40 |
|
0808 |
20 |
00 |
Plums, cherries, peaches (including spring peaches), apricots, fresh |
40 |
|
0809 |
- Plums |
|||
|
0809 |
10 |
00 |
- Cherries |
40 |
|
0809 |
20 |
00 |
- Peaches (including spring peaches) |
40 |
|
0809 |
30 |
00 |
- Apricots |
40 |
|
0809 |
40 |
00 |
- Prunes |
40 |
|
0810 |
Other fruits, fresh |
|||
|
0810 |
10 |
00 |
- Strawberries |
40 |
|
0810 |
20 |
00 |
- Blackberries, mulberries, and jujubes |
40 |
|
0810 |
30 |
00 |
- Hawthorn berries, black, white, red |
40 |
|
0810 |
40 |
00 |
- Blueberries, various types of berries belonging to the genus Vaccinium |
40 |
|
0810 |
50 |
00 |
- Kiwifruits |
40 |
|
0810 |
90 |
- - Of ducks, geese |
||
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