Circular No. 79/2013/TT-BTC amends the preferential import tax rate for certain items under Group 17.02 in the Preferential Import Tariff, specifically sugar and related products.
Scope of application
Importers, businesses dealing with items under Group 17.02
Key points
- Lactose sugar and lactose syrup with a lactose content of 99% or more are exempt from tax (Article 1, List)
- Sugar and syrup from sorghum are subject to a tax rate of 10% (Article 1, List)
- Glucose and glucose syrup without or containing no more than 20% fructose are subject to a tax rate of 15% (Article 1, List)
- Pure crystalline fructose is subject to a tax rate of 15% (Article 1, List)
- Artificial honey, whether or not mixed with natural honey, is subject to a tax rate of 15% (Article 1, List)
🌐 Social impact of this document
- Importers benefit from the tax exemption for certain lactose sugar and lactose syrup items
- Businesses producing sugar from sorghum face higher tax rates compared to before, creating difficulties in international competition
❓ Frequently asked questions
Is lactose sugar with a lactose content of 99% or more exempt from tax?
Yes, lactose sugar and lactose syrup with a lactose content of 99% or more are exempt from tax (Article 1, List)
What is the tax rate for sugar from sorghum?
Sugar and syrup from sorghum are subject to a tax rate of 10% (Article 1, List)
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 79/2013/TT-BTC |
Hanoi, June 7, 2013 |
CIRCULAR
Amend the preferential import tax rate for certain petroleum products
belonging to group 17.02 in the Preferential Import Tariff Schedule
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable goods categories and tax rate brackets for each category of goods, the Preferential Import Tariff according to the list of taxable goods categories and preferential tariff rate brackets for each category of goods;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending the preferential import tariff rates for certain goods belonging to group 17.02 in the Preferential Import Tariff Schedule.
Article 1. Amending the rate of the import duty ad valorem
Amending the preferential import tariff rates for certain goods belonging to group 17.02 in the Preferential Import Tariff Schedule according to the List of Taxable Goods specified in Section I, Appendix II issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance issuing the Export Tariff, the Preferential Import Tariff according to the list of taxable goods to new preferential import tariff rates specified in the List issued together with this Circular.
Article 2. Effective Date
This Circular takes effect from July 22, 2013.
|
Place of Receipt: |
DEPUTY MINISTER |
LIST
PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS BELONGING TO GROUP 17.02
(Issued together with Circular No. 79/2013/TT-BTC dated June 7, 2013 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
|
17.02 |
Other sugars, including lactose, mantoza, glucose, and fructose, chemically pure, in solid form; syrup without added flavoring or coloring; artificial honey, whether or not mixed with natural honey; caramelized sugar. |
|
|
|
- Lactose and lactose syrup: |
|
|
1702.11.00 |
- - Containing lactose anhydrous at or above 99%, calculated by weight of dry matter |
0 |
|
1702.19.00 |
- Paddy: |
0 |
|
1702.20.00 |
- Maple sugar and maple syrup |
10 |
|
1702.30 |
- Glucose and glucose syrup, not containing or containing fructose up to 20%, calculated by weight of dry matter: |
|
|
1702.30.10 |
- - Glucose |
15 |
|
1702.30.20 |
- - Glucose syrup |
15 |
|
1702.40.00 |
- Glucose and glucose syrup, containing fructose at least 20% but less than 50%, calculated by weight of dry matter, except inverted sugar |
15 |
|
1702.50.00 |
- Pure fructose chemically |
15 |
|
1702.60 |
- Fructose and other fructose syrup, containing fructose over 50%, calculated by weight of dry matter, except inverted sugar: |
|
|
1702.60.10 |
- - Fructose |
15 |
|
1702.60.20 |
- - Fructose syrup |
15 |
|
1702.90 |
- Other, including inverted sugar and other sugars and mixtures of sugar syrups containing fructose at 50%, calculated by weight of dry matter: |
|
|
|
- - Mantoza and mantoza syrup: |
|
|
1702.90.11 |
- - - Chemically pure mantoza |
15 |
|
1702.90.19 |
- - Of chickens of the species Gallus domesticus |
15 |
|
1702.90.20 |
- Artificial honey, whether or not mixed with natural honey |
15 |
|
1702.90.30 |
- Sugars flavored or colored (except mantoza) |
15 |
|
1702.90.40 |
- Caramelized sugar |
15 |
|
|
- - - Other |
|
|
1702.90.91 |
- - Syrup |
15 |
|
1702.90.99 |
- - Of chickens of the species Gallus domesticus |
15 |
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