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.
적용 범위
Rice producers, traders, and Customs authorities
핵심 사항
- 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.
🌐 이 문서의 사회적 영향
- 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.
❓ 자주 묻는 질문
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.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
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
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:
|
|
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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