This circular of the Ministry of Finance corrects certain errors in the previous decision regarding tax rates and the names of some imported goods to ensure accuracy in the import tariff schedule.
Đối tượng áp dụng
["Ministries", "Ministerial-level agencies", "Government agencies", "People's Committees of provinces and centrally governed cities", "Customs offices of provinces and centrally governed cities", "Tax Departments of provinces and centrally governed cities"]
Các điểm cốt lõi
- The Ministry of Finance amends Decision No. 383/1998/QD/BTC concerning the modification of the names and tax rates of certain items in the Import Tariff Schedule.
- Amend line 10 from the bottom, page 1 of the List: "fresh, frozen, chilled, dried, salted or brined. Animal."
- Amend line 1 from the bottom, page 7 of the List: "Sets of tableware, kitchenware, household cleaning articles, office supplies, and interior decoration articles."
- Group code 4802 in the List is amended according to specific provisions on the name of the group of items and tax rate.
- The tax rate for writing, printing, and photocopy paper (commercially known as photocopy paper) under group codes 4802.60.10 and 4802.70.10 is 40%.
🌐 Tác động xã hội từ văn bản này
- Relevant agencies are updated with accurate information about tax rates and item names to perform customs and tax management tasks.
- Importing enterprises can grasp accurate information about tax rates to calculate business costs.
❓ Câu hỏi thường gặp
Đang cập nhật.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 74 TC/VP ON APRIL 24, 1998 REGARDING CORRECTION OF DECISION NO. 383/1998/QD-BTC DATED MARCH 30, 1998
Dear: - Ministries, ministerial-level agencies, government agencies
- PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT
- Customs offices of provinces and centrally governed cities
- Tax Departments under centrally governed cities
On March 30, 1998, the Ministry of Finance issued Decision No. 383/1998/QD-BTC on amending the names and tax rates of certain items in the Import Tariff Schedule. Due to errors during proofreading and printing, there were mistakes in the names, tax rates, and missing codes for some groups of items. The Ministry of Finance requests corrections as follows:
- Line 10 from the bottom, page 1 of the List should be corrected to read: "fresh, frozen, chilled, dried, salted or brined. Animal"
- Line 1 from the bottom, page 7 of the List should be corrected to read: "sets of tableware, kitchenware, toiletry articles, office supplies, decorative articles"
- Page 6 of the List, group code 4802 should be corrected to:
| Code Number | Name of commodity group | Tax Rate (%) |
| 4802 | Uncoated paper and paperboard for printing, writing or other printing purposes, index cards and punched tape, in rolls or sheets, except paper of heading 4801 or 4803; hand-made paper and paperboard |
|
| .. .. | .. .. .. |
|
| 4802.50 | - Paper base for aluminum foil | 5 |
| 4802.60 | - Other paper and paperboard not containing mechanical wood pulp fibers in excess of 10% of the total weight of the fiber composition: |
|
| 4802.60.10 | -- Writing, printing and photocopying paper (trade name: photocopy paper) | 40 |
| 4802.60.90 | - Peanut kernels, whether or not broken into pieces | 40 |
| 4802.70 | - Other paper and paperboard containing mechanical wood pulp fibers in excess of 10% of the total weight of the fiber composition: |
|
| 4802.70.10 | -- Writing, printing and photocopying paper (trade name: photcopy paper) | 40 |
| 4802.70.90 | - Peanut kernels, whether or not broken into pieces | 40 |
The Ministry of Finance hereby informs relevant ministries, ministerial-level agencies, government-affiliated agencies, provincial people's committees under the central government, and related units of these corrections and sincerely apologizes to all concerned agencies for the aforementioned errors.
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