Nội dung toàn văn Circular No. 162/2009/TT-BTC of August 12, 2009, on amendment of preferential rates of import duty for milk in the preferential import duty tariff
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 162/2009/TT-BTC | Hanoi, August 12, 2009 |
CIRCULAR
ON AMENDMENT OF PREFERENTIAL RATES OF IMPORT DUTY FOR MILK IN THE PREFERENTIAL IMPORT DUTY TARIFF
Pursuant to Law on Import and Export Duties 45-2005-QH11 dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the Standing Committee of the National Assembly dated 28 September 2007 on issuance of an export duty tariff on the basis of the list of groups of taxable goods and bracket rates of duty applicable to each group of goods, and a preferential import duty tariff on the basis of the list of groups of taxable goods and bracket rates of preferential duty applicable to each group of goods;
Pursuant to Decree 149-2005-ND-CP of the Government dated 8 December 2005 making detailed regulations for implementation of the Law on Import and Export Duties;
Pursuant to Decree 118-2008-ND-CP of the Government dated 27 November 2008 stipulating functions, duties, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby provides the following guidelines for application of preferential rates of import duty and an explanation of the classification of a number of milk products included in the preferential import duty tariff:
Article 1. Rates of import duty for milk
To adjust the rates of preferential import duty applicable to several groups of milk products under headings 04.02 and 19.01 stipulated in Appendix 1 issued with Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 promulgating an export duty tariff and a preferential import duty tariff and amending and adding to legal instruments to apply new rates of preferential import duty stipulated in the list issued with this Circular (Appendix I).
Article 2. Guidelines for classification
The Ministry of Finance provides guidelines for classification of milk powder in Appendix II issued with this Circular in order to apply codes and calculate duty to conform with this Circular.
Article 3. Effectiveness
This Circular shall be of full force and effect forty five (45) days from the date of signing.
| FOR THE MINISTER |
APPENDIX I
AMENDED LIST OF PREFERENTIAL RATES OF IMPORT DUTY FOR A NUMBER OF MILK PRODUCTS
(Issued with Circular 162/2009/TT-BTC of the Ministry of Finance dated 12 August 2009)
Heading | Description | Duty rate (%) | |||
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04.02 |
|
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| Milk and cream, condensed or containing added sugar or other sweeteners. |
|
0402 | 10 |
|
| - In powder, granule or other solid forms, of a fat content, by weight, not exceeding 1.5%: |
|
0402 | 10 | 30 |
| - - In containers of a gross weight of 20 kg or more: |
|
0402 | 10 | 30 | 10 | - - - Not containing added sugar or other sweeteners, in powder form | 3 |
0402 | 10 | 30 | 20 | - - - Not containing added sugar or other sweeteners, in other forms | 3 |
0402 | 10 | 30 | 90 | - - - Other types | 5 |
0402 | 10 | 90 |
| - - Other types: |
|
0402 | 10 | 90 | 10 | - - - Not containing added sugar or other sweeteners, in powder form | 3 |
0402 | 10 | 90 | 20 | - - - Not containing added sugar or other sweeteners, in other forms | 3 |
0402 | 10 | 90 | 90 | - - - Other types | 5 |
|
|
|
| - In powder, granule or other solid forms, of a fat content, by weight, exceeding 1.5%: |
|
0402 | 21 |
|
| - - Not containing added sugar or other sweeteners: |
|
0402 | 21 | 20 | 00 | - - - In containers of a gross weight of 20 kg or more | 3 |
0402 | 21 | 90 | 00 | - - - Other types | 3 |
0402 | 29 |
|
| - - Other types: |
|
0402 | 29 | 20 | 00 | - - - In containers of a gross weight of 20 kg or more | 5 |
0402 | 29 | 90 | 00 | - - - Other types | 5 |
|
|
|
| - Other types: |
|
0402 | 91 | 00 | 00 | - - Not containing added sugar or other sweeteners | 10 |
0402 | 99 | 00 | 00 | - - Other types | 20 |
|
|
|
|
|
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19.01 |
|
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| Malt extract; food preparations of flour, groats, 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 under headings 04.01 to 04.04, 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 children's use, readily packed for retail sale: |
|
1901 | 10 | 10 | 00 | - - Made from malt extract | 10 |
1901 | 10 | 20 |
| - - Made from goods under headings 04.01 to 04.04: |
|
1901 | 10 | 20 | 10 | - - - Medical food2 | 5 |
1901 | 10 | 20 | 90 | - - - Other types | 5 |
1901 | 10 | 30 | 00 | - - Made from soya-bean powder | 20 |
1901 | 10 | 90 |
| - - Other types: |
|
1901 | 10 | 90 | 10 | - - - Medical food | 5 |
1901 | 10 | 90 | 90 | - - - Other types | 10 |
1901 | 20 |
|
| - Mixes and dough for the preparation of bakers' ware under heading 19.05: |
|
1901 | 20 | 10 | 00 | - - Made from flour, groats, meal, starch or malt extract, not containing cocoa | 15 |
1901 | 20 | 20 | 00 | - - Made from flour, groats, meal, starch or malt extract, containing cocoa | 15 |
1901 | 20 | 30 | 00 | - - Other types, not containing cocoa | 15 |
1901 | 20 | 40 | 00 | - - Other types, containing cocoa | 15 |
1901 | 90 |
|
| - Other types: |
|
1901 | 90 | 10 |
| - - Children's food, not packed for retail sale: |
|
1901 | 90 | 10 | 10 | - - - Medical food | 5 |
1901 | 90 | 10 | 90 | - - - Other types | 10 |
1901 | 90 | 20 | 00 | - - Malt extract | 10 |
|
|
|
| - - Other types, made from products under headings 04.01 to 04.04: |
|
1901 | 90 | 31 | 00 | - - - Containing milk | 5 |
1901 | 90 | 39 |
| - - -Other types: |
|
1901 | 90 | 39 | 10 | - - - - Medical food | 5 |
1901 | 90 | 39 | 90 | - - - - Other types | 10 |
|
|
|
| - - Other soya-based preparations: |
|
1901 | 90 | 41 | 00 | - - - In powder form | 20 |
1901 | 90 | 49 | 00 | - - - In other forms | 20 |
1901 | 90 | 90 |
| - - Other types: |
|
1901 | 90 | 90 | 10 | - - - Medical food | 5 |
1901 | 90 | 90 | 90 | - - - Other types | 15 |
APPENDIX II
GUIDELINES FOR CLASSIFICATION OF MILK
(Issued with Circular 162/2009/TT-BTC of the Ministry of Finance dated 12 August 2009)
1. Heading 0402: milk powder with full cream and semi-skimmed or skimmed milk, which may contain added sugar or other sweeteners. In addition to natural milk ingredients, milk under this heading may contain a small quantity of stabilizers (such as disodium phosphate, trisodium citrate and calcium chloride) or a very small quantity of antioxidant or anti-caking agents (such as phosphorus lipids or amorphous silicon dioxide) or added vitamins (additional ingredients such as vitamins and minerals being substances available in natural milk), or may contain a small quantity of chemicals such as sodium carbonate necessary for processing and a small quantity of starch may also be added to maintain the milk in its normal physical state (but not exceeding 5% of the mass).
2. Heading 1901: food processed from products under headings 0401 to 0404 which does not contain cocoa or contains totally defatted cocoa of less than 5% of its mass. Products from milk of this heading shall ensure one of the following criteria:
(a) Containing a content of starch exceeding 5%;
(c) Containing added ingredients other than the ingredients of natural milk (such as oleic acid, vegetable oil, substitute for milk fat, yeast, etc.)
3. Medical food (MF) containing milk under heading 19.01 is different from other milk products of the same heading because the former is used for special nutritional purposes or is a type of special nutritional food meeting health requirements (for example: for patients suffering from cancer) and the use of which requires medical supervision. In addition, products only containing nutritional ingredients to assist treatment of special medical conditions are stipulated in the prevailing laws in relation to medicines in the same way as nutritional preparations which may be used for injection. In general, milk products which are considered as a type of medical food must meet at least the following criteria:
(a) Being a type of food taken orally or intravenously;
(b) Having an attached label specifying that [the product] is used for adjustment of nutrition in regimens, diseases or medical disorders;
(c) Having an attached label specifying that [the product] is used under medical supervision.
