Decision No. 78/1999/QĐ/BTC amends the preferential import tariff rates for commodities under Group 1006, including rice, paddy, brown rice, fully or partially milled rice, and bran. The new tariff rates are specified in Article 1.
Key points
- Commodities under Group 1006 shall be subject to the following new preferential import tariff rates: paddy for seed 0%, other paddy 20%, brown rice 20%, fully or partially milled rice, parboiled or polished or husked rice 20%, bran 20% - effective from August 15, 1999.
- Previous preferential import tariff rates for commodities under Group 1006 are hereby abolished - effective from August 15, 1999.
🌐 Social impact of this document
- Positive impact: Due to the lower new tariff rates, enterprises importing rice and paddy will reduce costs and increase profits.
- Negative impact: Customs authorities must adjust their procedures according to the new regulations. Enterprises need to comply with deadlines to avoid penalties.
❓ Frequently asked questions
What are the new tariff rates for rice and paddy?
The new tariff rates are as follows: paddy for seed 0%, other paddy 20%, brown rice 20%, fully or partially milled rice, parboiled or polished or husked rice 20%, bran 20%.
When does this decision take effect?
This decision takes effect and applies to all import declarations submitted to customs authorities starting from August 15, 1999.
When were previous preferential import tariff rates for rice and paddy abolished?
Previous preferential import tariff rates for commodities under Group 1006 are hereby abolished from August 15, 1999.
What should enterprises do to comply with the new regulations?
Enterprises need to adjust their import documentation according to the new tariff rates effective from August 15, 1999.
Which commodities belong to the group of rice and paddy and what are their tariff rates?
Commodities under the group of rice and paddy include paddy for seed 0%, other paddy 20%, brown rice 20%, fully or partially milled rice, parboiled or polished or husked rice 20%, bran 20%.
Full text
|
MINISTRY OF FINANCE _________________ Number: 78/1999/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------------------------------ Hanoi, July 30, 1999 |
Pursuant to …;
Regarding the amendment of the import tax rates for items under Group 1006 in the preferential import tariff schedule
______________________________
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 the Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain articles 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 rates for items under Group 1006 "Rice, paddy" as stipulated in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QD-BTC dated December 11, 1998 of the Minister of Finance, to 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 (yellow rice) |
20 |
|
1006 |
30 |
00 |
- Rice that has been fully or partially milled, whether or not |
|
|
|
|
|
polished or parboiled |
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. All previous provisions contrary to this Decision are hereby repealed.
|
CERTIFIED BY THE MINISTER OF FINANCE Vice Minister (Nguyen Sinh Nhat Tan) Vu Mong Giao |
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