Decision No. 700/QD-BTC amends and supplements the names and tax rates of certain items in the Import Tariff Schedule, effective from June 15, 1998. Items such as margarine, shortening, pesticides, catalysts, PVC polymers, and internal combustion engines have new tax rates specified.
适用范围
Import enterprises and customs
要点
- Enterprises importing margarine (code 1517.00.10) and shortening (code 1517.00.90) must pay a tax rate of 30%
- Pesticides (codes 3808.11.10, 3808.11.20, 3808.11.30, 3808.11.90) have a tax rate of 1-3%
- DOP catalyst (code 3812.00.10) and other types (code 3812.00.90) have a tax rate of 5%
- PVC pellets (code 3904.00.10), PVC powder (code 3904.00.20) and other types (code 3904.00.90) have a tax rate of 5-8%
- Internal combustion engines for vehicles with up to 15 seats (codes 8407, 8408) have a tax rate of 20-50%
🌐 本文件的社会影响
- Positive impact: Import enterprises will bear higher tax burdens, increasing production costs.
- Negative impact: The final product cost may increase, affecting consumers.
❓ 常见问题
What is the tax rate for margarine and shortening?
The tax rate for margarine (code 1517.00.10) and shortening (code 1517.00.90) is 30%.
What is the tax rate for pesticides?
Pesticides (codes 3808.11.10, 3808.11.20, 3808.11.30, 3808.11.90) have a tax rate of 1-3%.
What is the tax rate for DOP catalyst?
DOP catalyst (code 3812.00.10) and other types (code 3812.00.90) have a tax rate of 5%.
What is the tax rate for PVC pellets, PVC powder, and other types?
PVC pellets (code 3904.00.10), PVC powder (code 3904.00.20) and other types (code 3904.00.90) have a tax rate of 5-8%.
What is the tax rate for internal combustion engines for vehicles with up to 15 seats?
Internal combustion engines for vehicles with up to 15 seats (codes 8407, 8408) have a tax rate of 20-50%.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the name and import tax rate for certain items in the Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Pursuant to the import tax rate frameworks issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31/NQ/UBTVQH 9 dated March 9, 1993, No. 174/NQ/UBTVQH 9 dated March 26, 1994; No. 290/NQ/UBTVQH 9 dated September 7, 1995; No. 293/NQ/UBTVQH 9 dated November 8, 1995; and No. 416/NQ/UBTVQH 9 dated August 5, 1997 of the Standing Committee of the National Assembly, Term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff and the Import Tariff accompanying Decree No. 54/CP;
Pursuant to the opinion of the Government expressed in Circular No. 454-C P/KTTH dated April 22, 1998 of the Government regarding the adjustment of import tax rates for certain goods;
After receiving opinions from relevant ministries and sectors,
DECISION:
Article 1. Amend and supplement the detailed names and import tax rates of certain goods specified in the Import Tariff issued together with Decision No. 280/TTg dated May 28, 1994 of
Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with the Customs Office starting from June 15, 1998.
For goods within the group of goods prescribed in Article 1 of this Decision that have not been amended or supplemented, the import tax rate shall still be implemented according to Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff issued together with Decisions No. 1188-TC/QĐ/TCT dated November 20, 1995; and No. 257-TC/QĐ-TCT dated March 31, 1997 of the Minister of Finance./.
LIST
AMENDMENTS AND SUPPLEMENTS TO THE NAME AND IMPORT DUTY RATE
A GROUP OF IMPORT ITEMS IN THE IMPORT TAX LIST
(Issued together with Decision No. 700-QĐ/BTC dated May 26, 1998
of the Minister of Finance)
|
Code Number (1) |
Item Name (2) |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (3) |
|
1517 |
Margarine: Mixtures and preparations intended for consumption, made from animal or vegetable fats or oils or components of different types of fats or oils belonging to this chapter, except edible fats or oils or their components belonging to heading 1516 |
|
|
1517.00.10 1517.00.90 |
Shortening Other |
30 30 |
|
3808 |
Insecticides, rodenticides, fungicides, herbicides, seed protectants, plant growth regulators, disinfectants, and similar products, packed ready for retail sale as preparations or products (for example, sulfur-treated bands, wicks, and candles, flypaper) - Insecticides |
|
|
3808.11.10 |
- Intermediate formulations used as raw materials for producing agricultural insecticides |
|
|
3808.11.20 |
Insecticides in spray form |
3 |
|
3808.11.30 |
Brown Planthopper Control Agent (BPMC95-98% tech, BPM/BASSA 50EC) |
3 |
|
3808.11.90 |
Other |
|
|
3808.20.00 |
Fungicides |
0 |
|
3808.30 |
Herbicides, seed protectants, and plant growth regulators: |
|
|
3808.30.10 |
- Herbicides |
3 |
|
3808.30.20 |
- Seed protectants |
0 |
|
3808.30.30 |
- Plant growth regulators |
0 |
|
3808.40.00 |
- Disinfectants |
0 |
|
3808.90 |
- Other |
|
|
3808.90.10 |
- Wood preservatives |
1 |
|
3808.90.20 |
- Rodenticides |
1 |
|
3808.90.90 |
- Other |
1 |
|
3812 |
Catalysts prepared for rubber production; plasticizers and other substances used to soften rubber or plastic, not elsewhere specified or described; antioxidants and other stabilizing compounds for rubber or plastic: |
|
|
3812.00.10 |
- DOP plasticizer |
5 |
|
3812.00.90 |
- Other |
5 |
|
3904 |
Polymers of chlorovinyl or other olefins which have been halogenated, in primary forms - PVC pellets |
|
|
3904.00.10 |
PVC powder |
5 |
|
3904.00.20 |
- Other |
3 |
|
3904.00.90 8407 |
Internal combustion piston engines or spark-ignition piston engines |
|
|
|
...... - Gasoline engines for vehicles of Chapter 87: |
|
|
|
+ Heading 8702 |
|
|
|
+ Heading 8703 for passenger cars with more than 15 seats up to 24 seats |
20 |
|
|
+ Heading 8703 for passenger cars with 15 seats or fewer |
35 |
|
|
+ Heading 8704.21 |
50 |
|
|
+ Heading 8704.22 |
25 |
|
|
+ Heading 8711 |
15 |
|
|
... |
50 |
|
8408 |
Internal combustion piston engines started by compression ignition (diesel and semi-diesel engines) .... |
|
|
8408.20 |
- Engines for vehicles of Chapter 87: |
|
|
|
.... |
|
|
|
+ Heading 8702 |
20 |
|
|
+ Heading 8703 for passenger cars with more than 15 seats up to 24 seats |
35 |
|
|
+ Heading 8703 for passenger cars with 15 seats or fewer |
50 |
|
|
+ Heading 8704.21 |
25 |
|
|
+ Heading 8704.22 |
15 |
|
|
+ Heading 8711 |
50 |
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