Decision No. 78/1999/QD-BTC amends the preferential import tariff rates for items under Group 1006 (Rice, paddy). This document specifies the applicable tariff rates for each product type within this group.
适用范围
Customs declarants, rice and grain import enterprises
要点
- Enterprises importing rice for seed purposes → exempt from tax (Article 1)
- Enterprises importing other types of rice → pay a tariff rate of 20% (Article 1)
- Enterprises importing brown rice, fully or partially milled rice → pay a tariff rate of 20% (Article 1)
- Enterprises importing rough rice → pay a tariff rate of 20% (Article 1)
- This Decision takes effect from August 15, 1999, and applies to all declared shipments from that date onwards (Article 2)
🌐 本文件的社会影响
- Reduces the burden of import tariffs for enterprises importing rice for seed purposes
- Increases import costs for other types of rice and grains
- Export enterprises selling rice to Vietnam are affected by the tariff rates
❓ 常见问题
What is the tariff rate for enterprises importing rice for seed purposes?
Exempt from tax (Article 1)
What is the tariff rate for imported brown rice?
20% (Article 1)
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 78/1999/QT-BTC |
Hanoi, July 30, 1999 |
DECISION
ISSUED BY THE MINISTER OF FINANCE PURSUANT TO DECREE NO. 78/1999/QĐ-BTC
DATE OF ISSUE: JULY 30, 1999 REGARDING AMENDMENTS TO THE RATE OF IMPORT DUTIES ON ITEMS IN GROUP 1006
AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS SET OUT IN DECISION NO. 110/2001/DEC/BTC DATED OCTOBER 31, 2001 OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to 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 Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998 of the National Assembly;
At the proposal of the Director General of the General Department of Taxation and after consulting relevant agencies;
DECISION:
Article 1:Amend the preferential import tax rate for items in Group 1006 "Rice, paddy" as stipulated in the Preferential Import Tariff attached to Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance, to the new preferential import tax rates as follows:
|
Code Number |
Description of Commodity Groups |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
1006 |
|
|
Rice |
|
|
1006 |
10 |
|
- Paddy |
|
|
1006 |
10 |
10 |
- - For seed purposes |
0 |
|
1006 |
10 |
90 |
- Paddy: |
20 |
|
1006 |
20 |
00 |
- Brown rice |
20 |
|
1006 |
30 |
00 |
- Rice that has been fully or partially milled, whether or not parboiled or polished |
|
|
|
|
|
未经抛光或打蜡或浸泡的谷物 |
20 |
|
1006 |
40 |
00 |
- Broken rice |
20 |
Article 2:This Decision shall take effect and be applied to all consignments with import declarations submitted to customs authorities from August 15, 1999 onwards. All previous regulations contrary to this Decision are hereby abolished.
|
Vu Mong Giao (Signed) |
关系图
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