Quyết định số 48/2005/QD-BTC Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (<font color="red">Content Attached</font>)

✦ Smart summary

Quyết định này điều chỉnh thuế nhập khẩu ưu đãi đối với một số loại thuốc và dược phẩm cụ thể.

Scope of application

Các doanh nghiệp, tổ chức và cá nhân liên quan đến việc nhập khẩu các loại thuốc và dược phẩm được liệt kê trong quyết định này.

Key points

Thuế nhập khẩu ưu đãi đối với một số loại thuốc và dược phẩm cụ thể được điều chỉnh theo mã HS (Harmonized System) tương ứng.
Một số sản phẩm có thuế suất 0%, ví dụ: các loại thuốc chứa insulin, corticosteroid hormone, morphin hoặc các dẫn xuất của morphin.
Các sản phẩm khác có mức thuế suất từ 5% đến 10% tùy thuộc vào thành phần và mục đích sử dụng.
Một số sản phẩm được điều chỉnh thuế suất cụ thể như thuốc chứa diclofenac (3004.90.53) từ 10% xuống còn 5%, hoặc thuốc chứa piroxicam (INN) cho tiêm (3004.90.92) từ 10% xuống còn 0%.
Thuế suất đối với một số sản phẩm như thuốc đông y (Oriental medicines) được điều chỉnh từ 0 lên 10%

🌐 Social impact of this document

Giúp giảm chi phí nhập khẩu cho các doanh nghiệp và tổ chức liên quan.
Tạo thuận lợi cho việc tiếp cận các loại thuốc và dược phẩm chất lượng cao với giá cả hợp lý hơn.
Có thể ảnh hưởng đến ngân sách nhà nước thông qua thu thuế xuất nhập khẩu.

❓ Frequently asked questions

Thuế suất nhập khẩu ưu đãi đối với thuốc chứa diclofenac cho tiêm được điều chỉnh như thế nào?

Thuế suất nhập khẩu ưu đãi đối với thuốc chứa diclofenac (3004.90.53) từ 10% xuống còn 5%.

Các sản phẩm đông y có thuế suất nhập khẩu ưu đãi như thế nào?

Thuế suất nhập khẩu ưu đãi đối với các sản phẩm đông y (Oriental medicines) được điều chỉnh từ 0 lên 10%.

Có những loại thuốc nào có thuế suất nhập khẩu ưu đãi là 0%

Một số loại thuốc có thuế suất nhập khẩu ưu đãi là 0%, bao gồm các sản phẩm chứa insulin, corticosteroid hormone, morphin hoặc các dẫn xuất của morphin.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness

No.: 48/2005/QĐ-BTC

Hanoi dated 14 July 2005

DECISION

On amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff

THE MINISTER OF FINANCE

Pursuant the Tariff Schedule following the List of goods subject to Import Duties which is promulgated in conjunction with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 amended and supplemented following the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 providing the amendment of and addition to the Tariff Schedule following the List of goods subject to Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

On proposal of the Director of Tax Policy Department;

DECIDES:

Article 1: To amend the preferential import tariff rates of several types of medicines of the heading 3004 under the Table of Preferential Import Tariff (including Table I and Table II) promulgated in conjunction with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new preferential import tariff rates provided in the List of amended import tariff rates of several types of goods under the Table of Preferential Import Tariff (Appendix I and Appendix II) attached to this Decision.

With regard to goods that are not specified in the Table II, the import tariff rates as regulations stipulated in Table I shall be applied.

Article 2: This Decision shall take its effect 15 days from the date of publication in the Official Gazette.

For the Minister of Finance

Deputy Minister

TRUONG CHI TRUNG

(Signed)

APPENDIX I
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
Code			Description	Tax Rate (%)
3004			Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packing for retail sale
3004	10		- Containing penicillins or derivatives thereof, with a penicillanic acid structure, orstreptomycins or their derivatives:
			- - Containing penicillins or derivatives thereof:
3004	10	11	- - - Containing penicillin G or its salt (excluding penicillin G benzathin)	10
3004	10	12	- - - Containing phenoxymethyl penicillin or its salt	10
3004	10	13	- - - Containing ampicillin or its salt, for taking orally	15
3004	10	14	- - - Containing amoxycillin or its salt, for taking orally	15
3004	10	19	- - - Other	0
			- - Containing streptomycins or derivatives thereof:
3004	10	21	- - - Ointment	0
3004	10	29	- - - Other	0
3004	20		- Containing other antibiotics:
			- - Containing tetracyclines or derivatives thereof:
3004	20	11	- - - For taking orally	10
3004	20	12	- - - Ointment	10
3004	20	19	- - - Other	0
			- - Containing chloramphenicols or derivatives thereof:
3004	20	21	- - - For taking orally	10
3004	20	22	- - - Ointment	10
3004	20	29	- - - Other	0
			- - Containing erythromycin or derivatives thereof:
3004	20	31	- - - For taking orally	10
3004	20	32	- - - Ointment	10
3004	20	39	- - - Other	0
			- - Containing gentamycines, lincomycins or derivatives thereof :
3004	20	41	- - - Containing gentamycines or derivatives thereof, for injection	10
3004	20	42	- - - Containing lincomycins and derivatives thereof, for taking orally	10
3004	20	43	- - - Ointment	10
3004	20	49	- - - Other	0
			- - Containing sulfamethoxazols and derivatives thereof:
3004	20	51	- - - For taking orally	10
3004	20	52	- - - Ointment	10
3004	20	59	- - - Other	0
3004	20	60	- - Containing isoniazid, pyrazinamid, or derivatives thereof, for taking orally	10
3004	20	90	- - Other	0
			- Containing hormones or other products of heading 2937 but not containing antibiotics:
3004	31	00	- - Containing Insulin	0
3004	32		- - Containing corticosteroid hormones, their derivatives and structural analogues:
3004	32	10	- - - Containing hydrocortisone sodium succinate	0
3004	32	20	- - - Containing dexamethasone or derivatives thereof	5
3004	32	30	- - - Containing fluocinolone acetonide	10
3004	32	90	- - - Other	0
			- - Other:
3004	39	10	- - - Containing adrenaline	5
3004	39	90	- - - Other	0
3004	40		- Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics:
*3004*	40	10	*- - Containing morphin or* *derivatives thereof, for injection*	0
3004	40	20	- - Containing quinin hydroclorit or dihydroclorit, for injection	5
3004	40	30	- - Containing quinin sulphate or bisulphate, for taking orally	5
3004	40	40	- - Containing quinin or its salts and anti-malarial substances, other than goods of subheadings 3004.10 to 30	0
3004	40	50	- - Containing papaverine or berberine	5
3004	40	60	- - Containing theophylline	5
3004	40	70	- - Containing atropin sulphate	10
3004	40	90	- - Other	0
3004	50		- Other medicaments containing vitamins or other products of heading 2936:
3004	50	10	- - Syrups and drops of vitamins, of a kind suitable for children	0
3004	50	20	- - Containing vitamin A, other than goods of subheadings 3004.50.10 and 3004.50.79	10
3004	50	30	- - Containing vitamin B1, B2, B6 or B12, other than goods of subheadings 3004.50.10, 3004.50.71 and 3004.50.79	10
3004	50	40	- - Containing vitamin C, other than goods of subheadings 3004.50.10 and 3004.50.79	10
3004	50	50	- - Containing Vitamin PP, other than goods of subheadings 3004.50.10 and 3004.50.79	5
3004	50	60	- - Containing other vitamins, other than goods of subheadings 3004.50.10 and 3004.50.79	0
			- - Containing other complex vitamins:
3004	50	71	- - - Containing B-complex vitamins	5
3004	50	79	- - - Other	10
3004	50	90	- - Other	0
3004	90		- Other:
3004	90	10	- - Specialised medicines for cancer, AIDS or other intractable diseases	0
			- - Infusion fluids; nutritional or electrolytic solutions for intravenous administration:
3004	90	21	- - - Sodium chloride solution	10
3004	90	22	- - - Glucose 5% solution	10
3004	90	23	- - - Glucose 30% solution	10
3004	90	29	- - - Other	0
3004	90	30	- - Antiseptics	0
			- - Anaesthetics:
3004	90	41	- - - Containing procaine hydrochloride	5
3004	90	49	- - - Other	0
			- - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds whether or not containing antihistamines:
3004	90	51	- - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN)	10
3004	90	52	- - - Containing chlorpheniramine maleate	10
*3004*	90	53	*- - - Containing diclofenac*	10*
3004	90	54	- - - Analgesic balm oil, solid or liquid	10
*3004*	90	59	*- - - Other*	0
			- - Antimalarials:
3004	90	61	- - - Containing artemisinin, artesunate or chloroquine	5
3004	90	62	- - - Containing primaquine	10
3004	90	69	- - - Other	0*
			- - Antihelmintic:
3004	90	71	- - - Containing piperazine or mebendazole (INN)	10
3004	90	72	- - - Containing dichlorophen(INN)	0
3004	90	79	- - - Other	0*
3004	90	80	- - Transdermal therapeutic systems (TTS) patches for cancer or heart diseases	0
			- - Other:
3004	90	91	- - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol	10
*3004*	90	92	*- - - Containing piroxicam (INN) or ibuprofen*	10*
3004	90	93	- - - Containing phenobarbital, diazepam, Chlorpromazine	5
3004	90	94	- - - Containing salbutamol (INN)	5
3004	90	95	- - - Closed sterile water for inhalation, pharmaceutical grade	0
3004	90	96	- - - Containing o-methoxyphenyl glycerylete (Guaifenesin)	0
3004	90	97	- - - Nose-drop containing naphazoline or xylometazoline or oxymetazoline	10
3004	90	98	- - - Sorbitol	5
3004	90	99	- - - Other	0*

APPENDIX II
LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)
Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance dated 14 July 2005
NO.	Description	Code	Tax Rate (%)
2.1	Oriental medicines	3004.90.69	10
		3004.90.79
		3004.90.99
2.2	*Medicaments containing diclofenac for injection*	*3004.90.53*	5
2.3	*Medicaments containing piroxicam (INN) for injection*	*3004.90.92*	0

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399/2003/NQ-UBTVQH11 Nghị quyết số 399/2003/NQ-UBTVQH11 Về việc sửa đổi, bổ sung biểu thuế theo danh mục nhóm hàng chịu thuế nhập khẩu In effect

94/1998/ND-CP Điều 1 Not in the system

63/NQ-UBTVQH10 Not in the system

77/2003/ND-CP Not in the system

48/2005/QD-BTC

Quyết định số 48/2005/QD-BTC Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (<font color="red">Content Attached</font>)

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Amends 1

110/2003/QD-BTC Not in the system

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Quyết định số 48/2005/QD-BTC Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (&lt;font color="red"&gt;Content Attached&lt;/font&gt;)

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Quyết định số 48/2005/QD-BTC Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (<font color="red">Content Attached</font>)

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