Circular No. 52/2009/TT-BTC adjusts preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule, applicable to export-import enterprises. Notably, specific tariff rates are changed for each type of goods.
要点
- Export-import enterprises → are informed of new tariff rates for certain goods such as beef, pork, whey, dried beans and peas, cereals, amino acid compounds → tariff rates change from 0% to 32%
- Export-import enterprises → must comply with new tariff rates when declaring customs for goods starting from March 20, 2009
- Export-import enterprises → shall not apply old tariff rates for corresponding goods specified in Decisions No. 67, 83, 123/2008/QĐ-BTC from the date this Circular takes effect
- New tariff rates are applied for goods such as beef, pork, whey, dried beans and peas, cereals, amino acid compounds → changing from 0% to 32%
- Export-import enterprises → need to update the new tariff rate list in the Preferential Import Tariff Schedule issued together with Decision No. 106/2007/QĐ-BTC
🌐 本文件的社会影响
- Positive impact: Reducing cost burden for export-import enterprises trading in beef, pork, whey, dried beans and peas, cereals, amino acid compounds with preferential tariff rates
- Negative impact: Increasing cost burden for export-import enterprises trading in goods with increased tariff rates from 0% to 32%
- Enterprises need to update new information to comply with regulations, causing time and effort costs
❓ 常见问题
What is the new tariff rate for beef and cattle?
The new tariff rate for fresh or chilled beef and cattle is 10%, whole or half carcass without head is 33%, other bone-in meat preparations is 20%, boneless meat is 17%.
What is the new tariff rate for whey?
The new tariff rate for whey and similar products is 0%. Whey suitable for human consumption has a tariff rate of 0%, while whey suitable for animal feed also has a tariff rate of 0%.
What is the new tariff rate for other cereals?
The new tariff rate for other cereals is 5%. Buckwheat has a tariff rate of 5%, millet and birdseed (grass family) have a tariff rate of 10%, and other cereals also have a tariff rate of 5%.
What is the new tariff rate for amino acid compounds?
The new tariff rate for various amino acid compounds ranges from 3% to 10%. Monoethanolamine and its salts have a tariff rate of 3%, diethanolamine and its salts also have a tariff rate of 3%, triethanolamine and its salts have a tariff rate of 3%, while dextropropoxyphen (INN) and its salts have a tariff rate of 0%. Ethambutol and its salts, esters and derivatives used for tuberculosis drug production have a tariff rate of 0%, n-butyl D-2-amino alcohol (D-2-amino-n-butyl alcohol) has a tariff rate of 3%, while other types have a tariff rate of 3%. Aminohydroxynaphthalenesulfonic acid and its salts have a tariff rate of 3%, while other types also have a tariff rate of 3%. Amfepramon (INN), methadone (INN) and normethadone (INN); their salts have a tariff rate of 0%, while other types have a tariff rate of 3%. Lysine and its esters; their salts have a tariff rate of 0%, glutamic acid has a tariff rate of 10%, sodium salt of glutamic acid has a tariff rate of 32%, while other salts have a tariff rate of 32%. Anthranilic acid and its salts have a tariff rate of 3%, tilidine (INN) and its salts have a tariff rate of 3%, while other types have a tariff rate of 3%. p-Aminosalicylic acid and its salts, esters and derivatives have a tariff rate of 0%, while other types have a tariff rate of 0%.
When does this Circular take effect?
Circular No. 52/2009/TT-BTC takes effect from the date of issuance and applies to customs declarations for exported and imported goods registered with customs authorities from March 20, 2009.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence-Freedom-Happiness |
|
Number: 52/2009/TT-BTC |
Hanoi, March 17, 2009 |
CIRCULAR
Regarding the adjustment of preferential import tax rates for certain goods in the Preferential Import Tariff Schedule
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the implementation of preferential import tax rates for certain goods in the Preferential Import Tariff Schedule as follows:
Article 1. Attached herewith is the List of Preferential Import Tariffs for Certain Goods in the Preferential Import Tariff Schedule issued together with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance.
Article 2. The preferential import tax rates specified in the List attached herewith shall replace the preferential import tax rates for corresponding goods stipulated in Decisions No. 67/2008/QĐ-BTC dated August 5, 2008; Decision No. 83/2008/QĐ-BTC dated October 3, 2008; Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance.
Article 3. This Circular takes effect from the date of signature and applies to export and import customs declarations registered with customs authorities from March 20, 2009./.
|
DEPUTY MINISTER (Signed) |
LIST OF IMPORT TAX RATES FOR CERTAIN GOODS IN THE PREFERENTIAL IMPORT TARIFF SCHEDULE
(Issued together with Circular No. 52/2009/TT-BTC dated March 17, 2009 of the Ministry of Finance)
-----------------------------
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|---|---|---|---|---|---|
|
|
|
|
|
|
|
|
02.01 |
|
|
|
Fresh or chilled beef, veal. |
|
|
0201 |
10 |
00 |
00 |
- Whole or half carcass without head |
33 |
|
0201 |
20 |
00 |
00 |
- Other bone-in meat preparations |
20 |
|
0201 |
30 |
00 |
00 |
- Boneless meat |
17 |
|
02.02 |
|
|
|
Frozen beef, veal. |
|
|
0202 |
10 |
00 |
00 |
- Whole or half carcass without head |
20 |
|
0202 |
20 |
00 |
00 |
- Other bone-in meat preparations |
20 |
|
0202 |
30 |
00 |
00 |
- Boneless meat |
17 |
|
02.03 |
|
|
|
Fresh, chilled or frozen pork. |
|
|
|
|
|
|
- Fresh or chilled: |
|
|
0203 |
11 |
00 |
00 |
- - Whole or half carcass without head |
28 |
|
0203 |
12 |
00 |
00 |
- - Leg, shoulder and other cuts, bone-in |
28 |
|
0203 |
19 |
00 |
00 |
- Paddy: |
28 |
|
|
|
|
|
- Frozen: |
|
|
0203 |
21 |
00 |
00 |
- - Whole or half carcass without head |
24 |
|
0203 |
22 |
00 |
00 |
- - Leg, shoulder and other cuts, bone-in |
24 |
|
0203 |
29 |
00 |
00 |
- Paddy: |
24 |
|
02.06 |
|
|
|
Edible offals of pigs, cattle, sheep, goats, horses, donkeys, mules, fresh, chilled or frozen. |
|
|
0206 |
10 |
00 |
00 |
- Of cattle, buffalo, fresh or chilled |
15 |
|
|
|
|
|
- Of cattle, buffalo, frozen: |
|
|
0206 |
21 |
00 |
00 |
- - Tongue |
11 |
|
0206 |
22 |
00 |
00 |
- - Liver |
11 |
|
0206 |
29 |
00 |
00 |
- Paddy: |
11 |
|
0206 |
30 |
00 |
00 |
- Of pigs, fresh or chilled |
11 |
|
|
|
|
|
- Of pigs, frozen: |
|
|
0206 |
41 |
00 |
00 |
- - Liver |
11 |
|
0206 |
49 |
00 |
00 |
- Paddy: |
11 |
|
0206 |
80 |
00 |
00 |
- Other, fresh or chilled |
10 |
|
0206 |
90 |
00 |
00 |
- Other, frozen |
10 |
|
04.04 |
|
|
|
Whey, whether or not concentrated or to which sugar or other sweetening matter has been added; products containing natural milk constituents, whether or not to which sugar or other sweetening matter has been added, not elsewhere specified or included. |
|
|
0404 |
10 |
|
|
- Whey and modified whey, whether or not concentrated or to which sugar or other sweetening matter has been added: |
|
|
|
|
|
|
- - Suitable for human consumption: |
|
|
0404 |
10 |
11 |
00 |
- - - Whey |
0 |
|
0404 |
10 |
19 |
00 |
- - Of chickens of the species Gallus domesticus |
0 |
|
|
|
|
|
- - Suitable for animal feeding: |
|
|
0404 |
10 |
91 |
00 |
- - - Whey |
0 |
|
0404 |
10 |
99 |
00 |
- - Of chickens of the species Gallus domesticus |
0 |
|
0404 |
90 |
00 |
00 |
- Other |
0 |
|
07.13 |
|
|
|
Dried leguminous vegetables, shelled or unshelled, whether or not broken. |
|
|
0713 |
10 |
|
|
- Peas (Pisum sativum): |
|
|
0713 |
10 |
10 |
00 |
- - Suitable for sowing |
0 |
|
0713 |
10 |
90 |
|
- - - Other |
|
|
0713 |
10 |
90 |
10 |
- - - For animal feeding |
10 |
|
0713 |
10 |
90 |
90 |
- - Of chickens of the species Gallus domesticus |
10 |
|
0713 |
20 |
|
|
- Small peas (garbanzos): |
|
|
0713 |
20 |
10 |
00 |
- - Suitable for sowing |
0 |
|
0713 |
20 |
90 |
00 |
- Paddy: |
10 |
|
|
|
|
|
- Beans (Vigna spp., Phaseolus spp.): |
|
|
0713 |
31 |
|
|
- - Bengal gram (Vigna mungo (L.) Hepper) or urad bean (Vigna radiata (L.) Wilczek): |
|
|
0713 |
31 |
10 |
00 |
- - - Suitable for sowing |
0 |
|
0713 |
31 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
10 |
|
0713 |
32 |
|
|
- - Adzuki beans (Phaseolus or Vigna angularis): |
|
|
0713 |
32 |
10 |
00 |
- - - Suitable for sowing |
0 |
|
0713 |
32 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
10 |
|
0713 |
33 |
|
|
- - Kidney beans (Phaseolus vulgaris): |
|
|
0713 |
33 |
10 |
00 |
- - - Suitable for sowing |
0 |
|
0713 |
33 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
10 |
|
0713 |
39 |
|
|
- - - Other |
|
|
0713 |
39 |
10 |
00 |
- - - Suitable for sowing |
0 |
|
0713 |
39 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
10 |
|
0713 |
40 |
|
|
- Lentils: |
|
|
0713 |
40 |
10 |
00 |
- - Suitable for sowing |
0 |
|
0713 |
40 |
90 |
00 |
- Paddy: |
10 |
|
0713 |
50 |
|
|
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): |
|
|
0713 |
50 |
10 |
00 |
- - Suitable for sowing |
0 |
|
0713 |
50 |
90 |
00 |
- Paddy: |
10 |
|
0713 |
90 |
|
|
- - Of ducks, geese |
|
|
0713 |
90 |
10 |
00 |
- - Suitable for sowing |
0 |
|
0713 |
90 |
90 |
00 |
- Paddy: |
10 |
|
10.08 |
|
|
|
Buckwheat, millet, sorghum seeds; other cereals. |
|
|
1008 |
10 |
00 |
00 |
- Buckwheat |
5 |
|
1008 |
20 |
00 |
00 |
- Millet |
0 |
|
1008 |
30 |
00 |
00 |
- Sorghum seeds (family Gramineae) |
10 |
|
1008 |
90 |
00 |
00 |
- Other cereals |
5 |
|
29.22 |
|
|
|
Amino compounds with oxygen function. |
|
|
|
|
|
|
- Amino alcohol, except those containing two or more oxygen functions, their ethers and esters; salts thereof: |
|
|
2922 |
11 |
00 |
00 |
- - Monoethanolamine and its salts |
3 |
|
2922 |
12 |
00 |
00 |
- - Diethanolamine and its salts |
3 |
|
2922 |
13 |
00 |
00 |
- - Triethanolamine and its salts |
3 |
|
2922 |
14 |
00 |
00 |
- - Dextropropoxyphen (INN) and its salts |
0 |
|
2922 |
19 |
|
|
- - - Other |
|
|
2922 |
19 |
10 |
00 |
- - - Ethambutol and its salts, esters and other derivatives used for the production of anti-tuberculosis preparations |
0 |
|
2922 |
19 |
20 |
00 |
- - - n-Butyl-D-2-amino alcohol (D-2-Amino-n-Butyl-alcohol) |
3 |
|
2922 |
19 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
3 |
|
|
|
|
|
- Other amino-naphthols and amino-phenols, except those containing two or more oxygen functions, their ethers and esters; salts thereof: |
|
|
2922 |
21 |
00 |
00 |
- - Aminohydroxynaphthalenesulfonic acid and its salts |
3 |
|
2922 |
29 |
00 |
00 |
- Paddy: |
3 |
|
|
|
|
|
- Amino aldehydes, amino ketones and amino quinones, except those containing two or more oxygen functions; salts thereof: |
|
|
2922 |
31 |
00 |
00 |
- - Amfepramon (INN), methadone (INN) and normethadone (INN); salts thereof |
0 |
|
2922 |
39 |
00 |
00 |
- Paddy: |
3 |
|
|
|
|
|
- Amino acids, except those containing two or more oxygen functions, and their esters; salts thereof: |
|
|
2922 |
41 |
00 |
00 |
- - Lysine and its esters; salts thereof |
0 |
|
2922 |
42 |
|
|
- - Glutamic acid and its salts: |
|
|
2922 |
42 |
10 |
00 |
- - - Glutamic acid |
10 |
|
2922 |
42 |
20 |
00 |
- - - Sodium salt of glutamic acid |
32 |
|
2922 |
42 |
90 |
00 |
- - Other salts |
32 |
|
2922 |
43 |
00 |
00 |
- - Anthranilic acid and its salts |
3 |
|
2922 |
44 |
00 |
00 |
- - Tilidine (INN) and its salts |
3 |
|
2922 |
49 |
|
|
- - - Other |
|
|
2922 |
49 |
10 |
00 |
- - - Mefenamic acid and its salts |
0 |
|
2922 |
49 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
3 |
|
2922 |
50 |
|
|
- Amino alcohol phenols, amino acid phenols and other amino compounds with oxygen function: |
|
|
2922 |
50 |
10 |
00 |
- - Para-aminosalicylic acid and its salts, esters and other derivatives |
0 |
|
2922 |
50 |
90 |
00 |
- Paddy: |
0 |
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