Decision No. 455/1999/QD-BTM On Amending and Supplementing the List of Consumer Goods for Determining the Deadline for Import Tax Payment

This Decision amends and supplements the list of consumer goods to determine the deadline for import tax payment. The list includes new items added and some items removed from the list.

Document No.455/1999/QĐ-BTM
Document typeDecision
Issuing authorityMinistry of Industry and Trade
Signed byLương Văn Tự — Thứ trưởng
Updated01/07/2026
SectorIndustry and Trade
FieldUncategorized
Issued date24/04/1999
Effective date09/05/1999
Expiry date04/02/2007
StatusExpired
✦ Smart summary

This Decision amends and supplements the list of consumer goods to determine the deadline for import tax payment. The list includes new items added and some items removed from the list.

Key points

  • Ministry of Trade → promulgates the amended and supplemented list of consumer goods to determine the deadline for import tax payment
  • New list: wooden picture frames, wooden photo frames; wigs, beards, false eyelashes; copper cooking stoves; sunglasses
  • Items removed from the list: skimmed milk powder, sliced cassava or formed into pellets, dried coconut, citrus fruit peels, sugar mixed with flavorings or coloring agents (sugar), ethyl alcohol at any concentration not denatured
  • This Decision takes effect fifteen days from the date of signature

🌐 Social impact of this document

  • Positive impact: Improves the accuracy of the process for determining the deadline for import tax payment, helping businesses and customs authorities work more effectively.
  • Negative impact: May cause difficulties for import-export enterprises that need to adjust their plans if their products are added to or removed from the list.

❓ Frequently asked questions

What does the new list of consumer goods include?

The new list includes wooden picture frames, wooden photo frames; wigs, beards, false eyelashes; copper cooking stoves; sunglasses.

Which items have been removed from the list?

Items removed from the list include: skimmed milk powder, sliced cassava or formed into pellets, dried coconut, citrus fruit peels, sugar mixed with flavorings or coloring agents (sugar), ethyl alcohol at any concentration not denatured.

When does this Decision take effect?

This Decision takes effect fifteen days from the date of signature.

On what basis is the new list of consumer goods issued?

The new list is issued based on point d, Clause 3, Article 4, Decree No. 94/1998/ND-CP of the Government.

Full text

Pursuant to …;

Regarding the amendment and supplementation of the list of consumer goods for the purpose of determining the deadline for paying import duties

________________________

 

THE MINISTER OF TRADE

Pursuant to Point d, Clause 3, Article 4, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of Law No. 04/1998/QH10 dated May 20, 1998 amending and supplementing certain articles of the Export Tax Law and Import Tax Law;

Pursuant to …;

Article 1.- Issued together with this Decision is the List of amendments and supplements to the List of consumer goods for the purpose of determining the deadline for paying import duties issued together with Decision No. 1655/1998/QĐ-BTM dated December 25, 1998 of the Ministry of Trade.

Article 2.- This Decision shall take effect fifteen days from the date of signature.

LIST

AMENDMENTS AND SUPPLEMENTS TO THE LIST OF CONSUMER GOODS FOR THE PURPOSE OF DETERMINING THE DEADLINE FOR PAYING IMPORT DUTIES
(Issued together with Decision No. 0455/1999/QĐ-BTM dated April 24, 1999 of the Minister of Trade)

I. GOODS ADDED TO THE LIST OF CONSUMER GOODS:

Tax code

DESCRIPTION OF GOODS

4414

00

00

Picture frames, photo frames... similar wood products

6704

 

 

Wigs, beards, false eyelashes... recorded elsewhere

7417

00

00

Stoves or other heating equipment... made of brass

9004

10

00

Sunglasses

II. GOODS REMOVED FROM THE LIST OF CONSUMER GOODS:

Tax code

DESCRIPTION OF GOODS

0404

10

10

-- Skim milk powder.

0714

10

90

-- Sliced or formed into pellets (tapioca)

0801

11

00

Dried coconut.

0814

00

00

Peels of citrus fruits.

1701

91

00

-- Containing added flavorings or coloring agents (sugar).

2207

 

 

Ethyl alcohol not denatured... at all concentrations

 

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455/1999/QĐ-BTM
Decision No. 455/1999/QD-BTM On Amending and Supplementing the List of Consumer Goods for Determining the Deadline for Import Tax Payment
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