Nội dung toàn văn Decision No.151/2000/QD-BTC of September 20, 2000 ameding the import tax rates of a number of commodity items of heading No.2917 in the preferential import tariff
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No.151/2000/QD-BTC | Hanoi, September 20, 2000 |
DECISION
AMEDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING NO.2917 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP dated March 2, 1993 on the tasks,powers and State management responsibilities of the ministries and ministerial-levelagencies;
Pursuant to the Government’s Decree No.178/CP dated October 28,1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax bracket specified in the Import Tariff for the listof taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 datedOctober 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CPdated November 17, 1998, which details the implementation of the Law Amending andSupplementing a Number of Article of Export Tax and Import Tax Law No.04/1998/QH10 datedMay 20, 1998,
At the proposal of the General Director of Tax and after consultingwith the concerned branches,
DECIDES
Article 1.- To amend the preferential import tax rates of a numberof commodity items of Heading 2917, specified in the Finance Minister’s DecisionNo.41/2000/QD-BTC dated March 17, 2000, into new ones as follows:
Code number | Description of commodity groups or items | Tax rate (%) | ||
Heading | Subheading | |||
2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives |
| ||
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; and their derivatives: |
| |||
2917 | 11 | 00 | -- Oxalic acid, its salts and esters | 0 |
2917 | 12 | -- Adipic acid, its salts and esters: |
| |
2917 | 12 | 10 | -- Dioctyl adipate (DOA) | 5 |
2917 | 12 | 90 | --- Other | 0 |
2917 | 13 | 00 | -- Azelaic acid, its salts and esters | 0 |
2917 | 14 | 00 | -- Maleic anhydride | 0 |
2917 | 19 | 00 | -- Other | 0 |
2917 | 20 | 00 | - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives |
|
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; and their derivatives: |
| |||
2917 | 31 | 00 | -- Dibutyl orthophthalates | 10 |
2917 | 32 | 00 | - Dioctyl orthophthalates | 10 |
2917 | 33 | 00 | -- Dinonyl or didecyl orthophthalates | 10 |
2917 | 34 | 00 | -- Other esters of orthophthalic acids | 10 |
2917 | 35 | 00 | -- Phthalic anhydride | 0 |
2917 | 36 | 00 | -- Terephthalic acid and its salts | 0 |
2917 | 37 | 00 | -- Dimetyl terephthalate | 0 |
2917 | 39 | -- Other: |
| |
2917 | 39 | 10 | --- Trioctytrimellitate (T.O.T.M) | 5 |
2917 | 39 | 90 | --- Other: | 0 |
Article 2.- The import tax rates specified in this Decision takeseffect and applies to import goods declarations already submitted to the customs officesfrom October 5, 2000. The previous stipulations, which are contrary to these regulations,are now all annulled.
FOR THE MINISTER OF FINANCE |
