Circular No. 881-TC/TCT regarding the import tax rate for wheat with bran removed

Circular No. 881-TC/TCT dated February 6, 2001 of the Ministry of Finance stipulates the import tax rate for wheat with bran removed and applies to the General Department of Customs and the Public Security Bureau of Hanoi City.

Số hiệu881-TC/TCT
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung
Cập nhật16/06/2026
Lĩnh vựcUncategorized
Ngày ban hành05/02/2001
Ngày áp dụng
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 881-TC/TCT dated February 6, 2001 of the Ministry of Finance stipulates the import tax rate for wheat with bran removed and applies to the General Department of Customs and the Public Security Bureau of Hanoi City.

Đối tượng áp dụng

General Department of Customs; Public Security Bureau of Hanoi City

Các điểm cốt lõi

  • Wheat with bran removed falls under tariff item 1001, with an import tax rate of 0% (This is stipulated in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ/BTC dated December 11, 1998 of the Minister of Finance).
  • The General Department of Customs is instructed to uniformly implement the import tax rate for wheat with bran removed.
  • The Public Security Bureau of Hanoi City must also comply with the above-mentioned import tax regulations.
  • The Ministry of Finance provides comments for the General Department of Customs and the Public Security Bureau of Hanoi City to be aware of.
  • Circular No. 37/1999/TT/BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Tariff Schedule is referenced in this circular.

🌐 Tác động xã hội từ văn bản này

  • Reducing financial burden for enterprises when purchasing wheat with bran removed from abroad.
  • Facilitating the importation of this item, contributing to diversifying raw material supply sources in the food processing industry.
  • The Public Security Bureau of Hanoi City and the General Department of Customs must comply with the regulations on import tax for wheat with bran removed.

❓ Câu hỏi thường gặp

Which tariff item does wheat with bran removed belong to?

Tariff Item 1001

What is the import tax rate for wheat with bran removed?

The import tax rate is 0%

What opinion does Circular No. 881-TC/TCT have regarding the application of import taxes on wheat with bran removed?

The Ministry of Finance provides comments for the General Department of Customs and the Public Security Bureau of Hanoi City to be aware of.

How is Circular No. 37/1999/TT/BTC related to this circular?

This circular references the circular guiding the classification of goods according to the Tariff Schedule.

What must the General Department of Customs do after receiving this circular?

It is instructed to uniformly implement the import tax rate for wheat with bran removed.

Toàn văn

LETTER

OF THE MINISTRY OF FINANCE NUMBER 881/TC/TCT DATED FEBRUARY 6, 2001
REGARDING IMPORT DUTY ON WHEAT GRAINS AFTER HUSK REMOVAL
SHELL SEPARATION

 

RESPECTED: - General Department of Customs

- Public Security Police Force of Hanoi City

 

In response to the letter number 2756/TCHQ-KTTT dated June 15, 2000 from the General Department of Customs and the letter number 155/PC15 dated April 11, 2000 from the Public Security Police Force of Hanoi City regarding the import duty rate for wheat grains after husk removal, the Ministry of Finance provides its opinion as follows:

According to the provisions in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ/BTC dated December 11, 1998 by the Minister of Finance; Circular No. 37/1999/TT/BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Export Tariff and Import Tariff Schedule; referring to the opinions in letter number 1885/CV-TCKT dated May 12, 2000 from the Ministry of Industry and letter number 1638 BNN/TCKT dated May 18, 2000 from the Ministry of Agriculture and Rural Development; document number 4474/KHCN dated December 7, 2000, it is stated that:

Wheat grains after husk removal belong to subheading 1001, with an import duty rate of 0% (zero percent).

The Ministry of Finance provides this opinion for the General Department of Customs and the Public Security Police Force of Hanoi City to be informed. We request the General Department of Customs to instruct local customs authorities to implement uniformly.

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Căn cứ 5
881-TC/TCT
Circular No. 881-TC/TCT regarding the import tax rate for wheat with bran removed
In effect

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