Circular No. 5327 TC/CST on Import Tariff Rates for Alcohol Products Originating from the United States and Australia

Circular No. 5327 TC/CST stipulates that alcohol products originating from the United States and Australia shall be subject to an import tariff rate of 80% starting from May 1, 2004.

Document No.5327 TC/CST
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated17/06/2026
FieldUncategorized
Issued date19/05/2004
Effective date
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 5327 TC/CST stipulates that alcohol products originating from the United States and Australia shall be subject to an import tariff rate of 80% starting from May 1, 2004.

Scope of application

Organizations and individuals importing alcohol products originating from the United States and Australia

Key points

  • Alcohol products (groups 2204, 2205, 2206, 2208) originating from the United States and Australia must be subject to an import tariff rate of 80% pursuant to Article 1.
  • The new tax rate will apply starting from May 1, 2004.
  • including organizations and individuals importing alcohol products originating from the United States and Australia.
  • This tariff rate applies to both the United States and Australia pursuant to Article 1.
  • This circular was issued based on the Prime Minister's opinion and the Ministry of Trade's recommendation.

🌐 Social impact of this document

  • To balance the interests between countries importing alcohol, limiting the amount of alcohol from the United States and Australia entering the Vietnamese market.
  • Increase costs for businesses importing alcohol products originating from the United States and Australia.
  • Affect consumers when the retail price of these products increases.

❓ Frequently asked questions

What is the new import tariff rate for alcohol imported from the United States and Australia?

The new tariff rate is 80% pursuant to Article 1 of Circular No. 5327 TC/CST.

When does this new tariff rate take effect?

The new tariff rate takes effect starting from May 1, 2004.

Full text

MINISTRY OF FINANCE
-*-

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

-------------------------------- 

Number: 5327/TC/CST
Regarding the import tax rate for alcoholic beverages originating from the United States and Australia

Hanoi, May 19, 2004

Respectfully submitted to:

- Ministries, ministerial-level agencies, government agencies
- People's Committees of provinces and centrally governed cities

Pursuant to the Prime Minister's opinion as stated in Government Circular No. 19/CP-QHQT dated March 29, 2004, and Office of the Government Circular No. 1772/VPCP-KTTH dated April 13, 2004;

Based on the proposal of the Ministry of Trade in Circulars No. 1888/BTM-CM dated April 26, 2004, and No. 2270 TM/XNK dated May 6, 2004;

The Ministry of Finance hereby informs that alcoholic beverages (belonging to tariff headings 2204, 2205, 2206, 2208 of the Preferential Import Tariff) imported from the United States and Australia shall be subject to an import tax rate of 80 percent (eighty percent) as applied to alcoholic beverages imported from the European Union according to Decision No. 17/2004/QĐ-BTC dated February 12, 2004 of the Minister of Finance, effective from May 1, 2004.

Place of Receipt

- As above

- National Assembly Office

- Office of the President

- Central Office of the Party and its Departments              

- Supreme People's Procuracy

- Supreme People's Court

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

- Units under the Ministry

- Customs Departments of provinces and centrally governed cities

- To be filed: VP (2), CST (2)

KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

DEPUTY MINISTER

(Signed)

Truong Chi Trung

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