Decision No. 68/2004/QD-BTC amends the import tax rate for imported alcohol, applicable to declarations made after 15 days from the date of publication. The new tax rate ranges from 80% to 10%. Adjustments are based on alcohol content and type of alcohol.
적용 범위
Enterprises importing alcohol into Vietnam
핵심 사항
- Enterprises importing light sparkling wine must pay a tax rate of 80%
- Wine with an alcohol content below 15% by volume is subject to a tax rate of 80%
- Strong spirits, liqueurs, and other alcoholic beverages are subject to a tax rate of 80%
- The new tax rate will be applied from the date of publication in the Official Gazette after 15 days
- Alcohol content is the determining factor for the tax rate
🌐 이 문서의 사회적 영향
- Importing enterprises will have to recalculate their costs, affecting product selling prices.
- Consumers may notice price changes for various types of alcohol on the market.
❓ 자주 묻는 질문
What is the new tax rate?
The new tax rate ranges from 80% to 10%, depending on alcohol content and type of alcohol.
When does this decision take effect?
This decision takes effect 15 days from the date of publication in the Official Gazette.
Which types of alcohol will be subject to the highest tax rate?
Light sparkling wine and strong spirits, liqueurs, and other alcoholic beverages are subject to a tax rate of 80%.
How does alcohol content affect the tax rate?
Alcohol content is the determining factor for the tax rate. Alcohols with an alcohol content higher than 15% will be subject to a tax rate of 80%.
To which types of alcohol does this decision apply?
This decision applies to alcohol products under commodity groups 2204, 2205, 2206, 2208.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 68/2004/QĐ-BTC |
HA NOI, AUGUST 16, 2004 |
DECISION
REGARDING THE AMENDMENT OF THE IMPORT DUTY RATE FOR IMPORTED SPIRITS
THE MINISTER OF FINANCE
Pursuant to the guidance of the Prime Minister in Circular No. 75/CP-QHQT dated December 10, 2004, and Circular No. 49/VPCP-QHQT dated January 28, 2004.
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
BASED ON Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
BASED ON The Tariff List according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Session X, which has been amended and supplemented pursuant to Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly, Session XI;
BASED ON The guidance of the Prime Minister in Circular No. 19/CP-QHQT dated March 29, 2004 on handling certain commitments under the Vietnam-EU Textile Agreement;
BASED ON The opinions of the Ministry of Trade in Circular No. 198 TM-DB dated June 2, 2004 and the proposal of the Director of the Department of Tax Policy;
DECISION:
Article 1: AMENDING THE PREFERENTIAL IMPORT DUTY RATES FOR CERTAIN SPIRIT PRODUCTS IN GROUPS 2204, 2205, 2206, AND 2208 AS STATED IN Decision No. 110/2003/QĐ-BTC dated July 25, 2003 of the Minister of Finance on the issuance of the Preferential Import Tariff List TO NEW PREFERENTIAL IMPORT DUTY RATES AS FOLLOWS:
|
Item Code |
Description of Goods |
Tax Rate (%) |
||
|
2204 |
|
|
- - - - With alcohol content by volume not exceeding 15% |
|
|
2204 |
10 |
00 |
- - - - With alcohol content by volume over 15% |
80 |
|
|
|
|
- - Grape pomace: |
|
|
2204 |
21 |
|
- Other grape pomace: |
|
|
|
|
|
- - With alcohol content by volume not exceeding 15% |
|
|
2204 |
21 |
11 |
- - With alcohol content by volume over 15% |
80 |
|
2204 |
21 |
12 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
80 |
|
|
|
|
- In containers not exceeding 2 liters: |
|
|
2204 |
21 |
21 |
- - With alcohol content by volume over 15% |
80 |
|
2204 |
21 |
22 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
80 |
|
2204 |
29 |
|
- - - Other |
|
|
|
|
|
- - With alcohol content by volume not exceeding 15% |
|
|
2204 |
29 |
11 |
- - With alcohol content by volume over 15% |
80 |
|
2204 |
29 |
12 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
80 |
|
|
|
|
- In containers not exceeding 2 liters: |
|
|
2204 |
29 |
21 |
- - With alcohol content by volume over 15% |
80 |
|
2204 |
29 |
22 |
Vermouth and other wines made from fresh grapes with added herbal or aromatic flavors |
80 |
|
2204 |
30 |
|
Other fermented beverages (e.g., apple wine, pear wine, honey wine); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not otherwise specified or mentioned elsewhere |
|
|
2204 |
30 |
10 |
- Apple wine, pear wine |
80 |
|
2204 |
30 |
20 |
- Rice wine (sake) |
80 |
|
2205 |
|
|
- Toddy |
|
|
2205 |
10 |
|
- Shandy with alcohol content by volume from over 0.5% to 1% |
|
|
2205 |
10 |
10 |
- Apple wine, pear wine |
80 |
|
2205 |
10 |
20 |
- Rice wine (sake) |
80 |
|
2205 |
90 |
|
- - Of ducks, geese |
|
|
2205 |
90 |
10 |
- Apple wine, pear wine |
80 |
|
2205 |
90 |
20 |
- Rice wine (sake) |
80 |
|
2206 |
|
|
- Shandy with alcohol content by volume from over 1% to 3% |
|
|
2206 |
00 |
10 |
- Others, including honey wine |
80 |
|
2206 |
00 |
20 |
Ethyl alcohol not denatured with alcohol content by volume below 80%; spirits, liqueurs, and other alcoholic beverages |
80 |
|
2206 |
00 |
30 |
- Spirits distilled from grape wine or grape pomace: |
80 |
|
2206 |
00 |
40 |
- - Brandy with alcohol content by volume not exceeding 46% |
80 |
|
2206 |
00 |
50 |
- - Brandy with alcohol content by volume over 46% |
80 |
|
2206 |
00 |
90 |
- - Others with alcohol content by volume not exceeding 46% |
80 |
|
2208 |
|
|
ETHYL ALCOHOL UNAGED WITH AN ALCOHOL CONTENT UNDER 80% BY VOLUME; STRONG SPIRITS, AROMATIC SPIRITS, AND OTHER ALCOHOLIC BEVERAGES |
|
|
2208 |
20 |
|
- STRONG SPIRITS DISTILLED FROM GRAPE WINE OR GRAPE POMACE: |
|
|
2208 |
20 |
10 |
- - With alcohol content by volume not exceeding 46% |
80 |
|
2208 |
20 |
20 |
- - With alcohol content by volume over 46% |
80 |
|
2208 |
20 |
30 |
- Rum and rum distilled from sugarcane juice: |
80 |
|
2208 |
20 |
40 |
- Gin and Jenever: |
80 |
|
2208 |
30 |
|
- Vodka: |
|
|
2208 |
30 |
10 |
- Liqueurs and health tonics: |
80 |
|
2208 |
30 |
20 |
- - With alcohol content by volume not exceeding 57% |
80 |
|
2208 |
40 |
|
- - With alcohol content by volume over 57% |
|
|
2208 |
40 |
10 |
- Liqueurs and health tonics: |
80 |
|
2208 |
40 |
20 |
- - With alcohol content by volume not exceeding 57% |
80 |
|
2208 |
50 |
|
- - Medical samsu with alcohol content by volume not exceeding 40% |
|
|
2208 |
50 |
10 |
- Liqueurs and health tonics: |
80 |
|
2208 |
50 |
20 |
- - With alcohol content by volume not exceeding 57% |
80 |
|
2208 |
60 |
|
- - Medical samsu with alcohol content by volume over 40% |
|
|
2208 |
60 |
10 |
- Liqueurs and health tonics: |
80 |
|
2208 |
60 |
20 |
- - With alcohol content by volume not exceeding 57% |
80 |
|
2208 |
70 |
|
- Other samsu with alcohol content by volume not exceeding 40% |
|
|
2208 |
70 |
10 |
- Other samsu with alcohol content by volume over 40% |
80 |
|
2208 |
70 |
20 |
- Arrack and pineapple wine with alcohol content by volume not exceeding 40% |
80 |
|
2208 |
90 |
|
- - Of ducks, geese |
|
|
2208 |
90 |
10 |
- Arrack and pineapple wine with alcohol content by volume over 40% |
80 |
|
2208 |
90 |
20 |
- Bitters and similar drinks with alcohol content by volume not exceeding 57% |
80 |
|
2208 |
90 |
30 |
- Bitters and similar drinks with alcohol content by volume over 57% |
80 |
|
2208 |
90 |
40 |
This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to customs declarations for imported goods submitted to customs authorities from January 1, 2005. The difference in tax amount between the tax already paid and the tax according to the import tax rate prescribed in this Decision will be refunded./. |
80 |
|
2208 |
90 |
50 |
- - Arrack and pineapple wine with an alcohol concentration not exceeding 40% by volume |
80 |
|
2208 |
90 |
60 |
- - Arrack and pineapple wine with an alcohol concentration exceeding 40% by volume |
80 |
|
2208 |
90 |
70 |
- - Bitter wine and similar beverages with an alcohol concentration not exceeding 57% by volume |
80 |
|
2208 |
90 |
80 |
- - Bitter wine and similar beverages with an alcohol concentration exceeding 57% by volume |
80 |
|
2208 |
90 |
90 |
- Paddy: |
80 |
Article 2: THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES AFTER 15 DAYS FROM THE DATE OF PUBLICATION IN THE OFFICIAL GAZETTE./.
|
DEPUTY MINISTER Truong Chi Trung |
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