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Decision No. 684-TC/QÐ/TCT on amending the export tax rates for certain categories of goods

This Decision amends the export tax rate for various types of rice, specifically, rice with a husk removal rate of 25% or higher is exempt from tax, while other types are subject to a 1% tax rate. The provisions take effect from August 15, 1996.

Document No.684-TC/QÐ/TCT
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Mộng Giao
Updated16/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date09/08/1996
Effective date15/08/1996
Expiry date16/10/1999
StatusExpired
✦ Smart summary

This Decision amends the export tax rate for various types of rice, specifically, rice with a husk removal rate of 25% or higher is exempt from tax, while other types are subject to a 1% tax rate. The provisions take effect from August 15, 1996.

Scope of application

Rice producers, traders, and Customs authorities

Key points

  • Category of goods: Various types of rice (HS code 1006) has its export tax rate adjusted: Rice with a husk removal rate of 25% or higher is exempt from tax - Article 1.
  • Other types of rice within this category are subject to a 1% tax rate - Article 1.
  • This Decision takes effect and applies to all export declaration forms registered with the Customs authority from August 15, 1996 - Article 2.
  • Based on the Export Tax Law and Import Tax Law of 1991 and the Export Tax Rate Schedule attached to Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council - Article 1.
  • The Prime Minister has provided comments on the amendment of these tax rates in Circular No. 194/KTTH dated August 7, 1996 - Article 1.

🌐 Social impact of this document

  • Reducing financial burden for rice exporters with a husk removal rate of 25% or higher.
  • For other types of rice, the lower tax rate helps reduce export costs.
  • Customs authorities have additional work in checking and determining commodity codes to apply the new tax rates.

❓ Frequently asked questions

What is the export tax rate for rice with a husk removal rate of 25% or higher?

This type of rice is exempt from tax according to Article 1 of this Decision.

What is the export tax rate applied to other types of rice?

Other types of rice are subject to a 1% tax rate - Article 1.

When does this Decision come into effect?

This Decision takes effect from August 15, 1996 - Article 2.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 684-TC/QĐ/TCT

Hanoi, August 9, 1996

 

Pursuant to …;

REGARDING THE AMENDMENT OF THE RATE OF EXPORT DUTY FOR THE GROUP OF RICE COMMODITIES

THE MINISTER OF FINANCE

On the basis of Article 8 of the Law on Export Tax and Import Tax adoptedby the National Assembly on December 26, 1991;
On the basis of the tariff rates framework prescribed in the ExportTax Tariff issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22,1992 of the State Council;
On the basis of the authority stipulated in Article 3 of DecisionNo. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance ofthe Export Tax Tariff and the Import Tax Tariff accompanying Decree No. 54/CP;
On the opinion of the Prime Minister at Official Letter No. 194/KTTHdated August 7, 1996 of the Government;

DECISION:

Article 1.- Amend the export tax rate for the group of goods with code 100600 "Allkinds of rice" prescribed in Decision No. 542TC/QĐ/TCT dated June 12, 1996 of theMinister of Finance to the new export tax rate as follows:

Code Number

Group, item

Rate of duty (%)

1

2

3

1006

All kinds of rice:

 

100610

TYPE FROM 25% BROKEN GRAIN OR MORE

0%

100690

Other

1%

Article 2.- This Decision shall take effect and be applied to all export customsdeclarations registered with the Customs authorities from August 15, 1996.

 

 

Vu Mong Giao

(Signed)

 

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Relations map

↑ Basis & documents that affect this document
Based on 3
280/TTg Quyết định số 280/TTg Về việc xây dựng mạng tin học diện rộng để truyền nhận thông tin trong các cơ quan hành chính Nhà nước In effect
Luật thuế xuất khẩu, thuế nhập khẩu Điều 8 Not in the system
537a/NQ-HĐNN8 Not in the system
684-TC/QÐ/TCT
Decision No. 684-TC/QÐ/TCT on amending the export tax rates for certain categories of goods
Expired
↓ Documents affected by this document
Amends 1
542TC/QĐ/TCT Not in the system

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