Quyết định 86/2007/QD-BTC

Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.

Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff. đã được thay thế bởi Decision No. 106/2007/QD-BTC of December 20, 2007 promulgating the export duty schedule and the preferential import duty schedule và được áp dụng kể từ ngày 07/02/2008.

Nội dung toàn văn Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.


THE MINISTER OF FPNANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness

 

No. 86/2007/QD-BTC

Hanoi, October 22, 2007

 

DECISION

PROVISIONALLY STIPULATING PREFERENTIAL IMPORT TAX RATES OFA NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FPNANCE

Pursuant to June 14, 2005 Law No. 45/2005/QHU on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committees Resolution No. 977/2005/NQ-UBTVQHU of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and preferential tax rate bracket of each commodity- group;
Pursuant to the Governments Decree No. 149/ 2005/ND-CP of December 8. 2005, detailing the implementation of the Law on Import Tax and Export Tax-Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Ministers Directive No. 18/2007/ND-CP of August 1, 2007, on a number of urgent measures to curb the market price escalation;
Considering the fluctuations of world and domestic market prices which adversely impact domestic consumption, production, business and construction in vestment.
At the proposal of the directors of the Tax Policy Department and the Price Management Department,

DECIDES:

Article 1. To provisionally amend the preferential import tax rates of a number of commodity items in the Preferential Import Tariff promulgated together with the Finance Ministers Decision No. 39/2006/QD-BTC of July 28, 2006, which was amended and supplemented under the Finance Ministers Decision No. 78/2006/QD-BTC of December 29, 2006, and Decision No. 69/2007/QD-BTC of August 3, 2007, into new ones specified in the List attached to this Decision.

Article 2. This Decision takes effect 15 days after its publication in CONG BAO and applies to customs declarations of imports registered with customs offices from its effective date until a new decision is issued by the Minister of Finance.

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

LIST

OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Ministers Decision No. 86/2001/QD-TTg of October 22, 2007)

Heading/subheading

Description of commodities

Tax rate (%)

0401

 

 

 

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

 

0401

10

00

00

- Of a fat content, by weight, not exceeding 1%

5

0401

20

00

00

- Of a fat content, by weight, exceeding 1% but not exceeding 6%

5

0401

30

00

00

- Of a fat content, by weight, exceeding 6%

5

0402

 

 

 

Milk and cream, concentrated or containing added sugar or other sweetening matter

 

0402

10

 

 

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

 

 

 

 

 

- - Suitable for human consumption:

 

0402

10

11

00

- - - Not containing added sugar or other sweetening matter, in powder

3

0402

10

12

00

- - - Not containing added sugar or other sweetening matter, in other forms

3

0402

10

13

00

- - - Other, in powder

7

0402

10

19

00

- - - Other, in other forms

7

 

 

 

 

- - Other:

 

0402

10

21

00

- - - Not containing added sugar or other sweetening matter, in powder

3

0402

10

22

00

- - - Not containing added sugar or other sweetening matter, in other forms

3

0402

10

23

00

- - - Other, in powder

7

0402

10

29

00

- - - Other, in other forms

7

 

 

 

 

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:

 

0402

21

 

 

- - Not containing added sugar or other sweetening matter:

 

0402

21

10

00

- - - In powder

3

0402

21

90

00

- - - In other forms

3

0402

29

 

 

- - Other:

 

0402

29

10

00

- - - In powder

7

0402

29

90

00

- - - In other forms

7

 

 

 

 

- Other:

 

0402

91

00

00

- - Not containing added sugar or other sweetening matter

3

0402

99

00

00

- - Other

7

0403

 

 

 

Buttermilk (byproduct obtained from the butter making process), curdled milk and cream yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa

 

0403

10

 

 

- Yogurt:

 

 

 

 

 

- - Containing added fruit, nuts, cocoa or flavors: yogurt in liquid form:

 

0403

10

11

00

- - - In liquid form, including concentrated form

7

0403

10

19

00

- - - Other

7

 

 

 

 

- - Other:

 

0403

10

91

00

- - - In concentrated form

7

0403

10

99

00

- - - Other

7

0403

90

 

 

- Other:

 

0403

90

10

00

- - Buttermilk

7

0403

90

90

00

- - Other

7

0404

 

 

 

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

 

0404

10

 

 

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:

 

 

 

 

 

- - Suitable for human consumption:

 

0404

10

11

00

- - - Whey

5

0404

10

19

00

- - - Other

7

 

 

 

 

- - Suitable for animal feeding:

 

0404

10

91

00

- - - Whey

5

0404

10

99

00

- - - Other

7

0404

90

 

 

- Other:

 

0404

90

10

00

- - Concentrated, containing added sugar or preservatives, or canned

7

0404

90

90

00

- - Other

7

0506

 

 

 

Bones and horn cores, unprocessed, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products

 

0506

10

00

00

- Ossein and bones treated with acid

0

0506

90

00

01)

- Other

0

0714

 

 

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

 

0714

10

 

 

- Manioc:

 

0714

10

10

00

- - Sliced or in the form of pellets

5

0714

10

90

00

- - Other

5

0714

20

00

00

- Sweet potatoes

10

0714

90

 

 

- Other:

 

0714

90

10

00

- - Sago pith

10

0714

90

90

00

- - Other

10

1001

 

 

 

Wheat and meslin

 

1001

10

00

00

- Durum wheat

5

1001

90

 

 

- Other:

 

 

 

 

 

- - For use as food for human:

 

1001

90

11

00

- - Meslin

0

1001

90

19

00

- - - Other

5

 

 

 

 

- - Other:

 

1001

90

91

00

- - - Meslin

0

1001

90

99

00

- - - Other

0

1005

 

 

 

Maize (corn)

 

1005

10

00

00

- Seed

0

1005

90

 

 

- Other:

 

1005

90

10

00

- - Pod corn

30

1005

90

90

00

- - Other

0

1101

 

 

 

Wheat or meslin flour

 

1101

00

10

00

- Wheat flour

10

1101

00

20

00

- Meslin flour

10

1104

 

 

 

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled) except for rice of heading No 1006: germ of cereals, whole, rolled, flaked or ground

 

 

 

 

 

- Rolied or flaked cereal grains:

 

1104

12

00

00

- - Of oats

20

1104

19

 

 

- Other cereals:

 

1104

19

10

00

- - - Of maize

5

1104

19

90

00

- - - Other

20

 

 

 

 

- Otherwise worked grains (for example, hulled, rolled, flaked pearled, sliced or kibbled):

 

1104

22

00

00

- - Of oats

20

1104

23

00

00

- - Of maize

0

1104

29

 

 

- - Of other cereals:

 

1104

29

10

00

- - - Bulgar

20

1104

29

90

00

- - - Other

20

1104

30

00

00

- Germ of cereals, whole, rolled, flaked or pound

20

1208

 

 

 

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard of mustard

 

1208

10

00

00

- Of soy beans

20

1208

90

00

00

- Other

30

1214

 

 

 

Swedes, mangolds, fodders, roots, hay. Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products whether or not in the form of pellets

 

1214

10

00

00

- Lucerne (alfalfa) meal and pellets

1

1214

90

00

00

- Other

0

1504

 

 

 

Fats and oil and their fractions, of fish or marine mammals, whether or not refined, but not chemicallv modified

 

1504

10

 

 

- Fish liver oil and their fractions:

 

1504

10

10

00

- - Suitable for use as food for human

5

1504

10

90

00

- - Other

5

1504

20

00

00

- Fats and oils and their fractions, of fish, other than liver oils

5

1504

30

00

00

- Fats and oils and their factions, of marine mammals

5

1506

00

00

00

Other animal fats and oils and their fractions, whether or not refined, but not chemicallv modified

10

1901

 

 

 

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

 

1901

10

 

 

- Preparations for infant use, put up for retail sale:

 

1901

10

10

00

- - Of malt extract

10

 

 

 

 

- - Of goods of headings Nos. 0401 to 0404:

 

1901

10

21

00

- - - Medical nutritious products

5

1901

10

29

00

- - - Other

10

1901

10

30

00

- - Of soy bean powder

20

 

 

 

 

- - Other:

 

1901

10

91

00

- - - For lactase deficient infants

10

1901

10

92

00

- - - Other medical nutritious products

5

1901

10

93

00

- - - Other, containing cocoa

15

1901

10

99

00

- - - Other

15

1901

20

 

 

- Mixes and dough for the preparation of bakers ware of heading No. 1905:

 

1901

20

10

00

- - Of flour, meal, starch or malt extract, not containing cocoa

15

1901

20

20

00

- - Of flour, meal, starch or malt extract, containing cocoa

15

1901

20

30

00

- - Other, not containing cocoa

15

1901

20

40

00

- - Other, containing cocoa

 

1901

90

 

 

- Other:

 

 

 

 

 

- - Food for infant use. not put up for retail sale:

 

1901

90

11

00

- - - Of goods of headings Nos. 0401 to 0404

10

1901

90

12

00

For lactase deficient infants

10

1901 ..

90

13

00

Other medical nutritious products

5

1901

90

19

00

- - - Other

15

1901

90

20

00

- - Of malt extract

10

 

 

 

 

- - Other, of goods of headings Nos. 0401 to 0404:

 

1901

90

31

00

- - - Containing milk

10

1901

90

32

00

- - - Medical nutritious products

5

1901

90

33

00

- - - Other, not containing cocoa

10

1901

90

34

00

- - - Other, containing cocoa

10

 

 

 

 

- - Other preparations of soy bean:

 

1901

90

41

00

- - - In powder form

20

1901

90

49

00

- - - In other forms

20

 

 

 

 

- - Other:

 

1901

90

51

00

- - - Medical nutritious products

5

1901

90

52

00

- - - Other, not containing cocoa

15

1901

90

53

00

- - - Other, containing cocoa

15

2301

 

 

 

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, mollusks or other aquatic invertebrates, unfit for human consumption: greaves

 

2301

10

00

00

- Flours, meal and pellets, of meal or meat offal; greaves

0

2301

20

00

00

- Flours, meal and pellets, of Fish or of crustaceans, mollusks or other aquatic invertebrates

0

2302

 

 

 

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

 

2302

10

00

00

- Of maize

0

2302

20

00

00

- Of rice

0

2302

30

00

00

- Of wheat

0

2302

40

00

00

- Of other cereals

0

2302

50

00

00

- Of leguminous plants

0

2303

 

 

 

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

 

2303

10

 

 

- Residues of starch manufacture and similar residues:

 

2303

10

10

00

- - Of manioc or sago pith

0

2303

10

90

00

- - Other

0

2303

20

00

00

- Beet-pulp, bagasse and other waste of sugar manufacture

0

2303

30

00

00

- Brewing or distilling dregs and waste

0

2307

00

00

00

Wine lees, argot

0

2308

00

00

00

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

0

2309

 

 

 

Preparations of a kind used in animal feeding

 

2309

10

 

 

- Dog or cat food, put up for retail sale:

 

2309

10

10

00

- - Containing meat

0

2309

10

90

00

- - Other

0

2309

90

 

 

- Other:

 

 

 

 

 

- - Ready-for-use feed:

 

2309

90

11

00

- - - For poultry

0

2309

90

12

00

- - - For pig

0

2309

90

13

00

- - - For shrimp

0

2309

90

19

00

- - - Other

0

2309

90

20

00

- - Premixes, feed supplements and additives

0

2309

90

30

00

- - Other, containing meat

0

2309

90

90

00

- - Other

0

2922

 

 

 

Oxygen-function amino-compounds

 

 

 

 

 

- Amino alcohols, other than those containing more than one kind of oxygen function, their ethers and esters: salts thereof:

 

2922

11

00

00

- - Monoethanolamine and its salts

3

2922

12

00

00

- - Diethanolamine and its salts

3

2922

13

00

00

- - Triethenolamine and its salts

3

2922

14

00

00

- - Dextropropoxyphene (INN) and its salts

0

2922

19

 

 

- - Other:

 

2922

19

10

00

Ethambutol and its salts, esters and other derivatives for use in

production of anti-tuberculosis preparations

3

2922

19

20

00

- - - D-2-amino normal butyl alcohol

3

2922

19

90

00

- - - Other

3

 

 

 

 

- - - Other amino-naphtol and amino-phenol, other than those containing more than one kind of oxygen function, and their ethers, esters: salts thereof

 

2922

21

00

00

- - Aminohvdroxvnaphthalenesulphonic acid and salts thereof

3

2922

22

00

00

- - Anisidines. Dianisidines, phenetidines and salts- thereof

3

2922

29

00

00

- - Other

3

 

 

 

 

- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof

 

2922

31

00

00

- - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

3

2922

39

00

00

- - Other

3

 

 

 

 

- Amino acids, other than those containing more than one kind of oxveen function, and their esters; salts thereof:

 

2922

41

00

00

- - Lysine and its esters; salts thereof

5

2922

42

 

 

- - Glutamic acid and its salts:

 

2922

42

10

00

- - - Glutamic acid

10

2922

42

20

00

- - - Sodium elutamate

40

2922

42

90

00

- - Other salts

40

2922

43

00

00

- - Anthranilic acid and its salts

3

2922

44

00

00

- - Tilidine (INN) and its salts

3

2922

49

 

 

- - Other:

 

2922

49

10

00

- - - Mefenamic acid and its salts

0

2922

49

90

00

- - - Other

3

2922

50

 

 

- Amino-alcohol-phenol, amino-acid-phenols and other amino compounds with oxygen function:

 

2922

50

10

00

- - p-Aminosalicylic acid and its salts, esters and other derivatives

0

2922

50

90

00

- - Other

0

 

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Số hiệu86/2007/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành22/10/2007
Ngày hiệu lực16/11/2007
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
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Lược đồ Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.


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          Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.
          Loại văn bảnQuyết định
          Số hiệu86/2007/QD-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýTrương Chí Trung
          Ngày ban hành22/10/2007
          Ngày hiệu lực16/11/2007
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 07/02/2008
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                Văn bản gốc Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.

                Lịch sử hiệu lực Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.