Decision No.11/2001/QD-BTC, promulgated by the Ministry of Finance, amending the tax rates of fertilizers in the Preferential Import Tariff. đã được thay thế bởi Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs. và được áp dụng kể từ ngày 01/09/2003.
Nội dung toàn văn Decision No.11/2001/QD-BTC, promulgated by the Ministry of Finance, amending the tax rates of fertilizers in the Preferential Import Tariff.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 11/2001/QD-BTC | Hanoi, March 13, 2001 |
DECISION
AMENDING THE TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate frame prescribed in the Import Tax Table according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly
Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 amending and supplementing a number of the Export and Import Tax Law;
Pursuant to Article 4 of the Prime Ministe�s Decision No. 223/QD-TTg of March 6, 2001 on the rice consumption of paddy and rice in Me Kong river delta and coffee in the Central Highlands.
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of fertilizer categories under Headings No. 3103 and No. 3105 specified in the Finance Ministers Decision No. 41/2000/QD-BTC of March 17, 2000 into the new preferential import tax rates on the List of amended tax rates of fertilizers in the Preferential Import Tariff, issued together with this Decision.
Article 2.- This Decision takes effect and applies to the import goods declarations submitted to the customs offices as from March 15, 2001. All previous regulations contrary to the provisions of this Decision are now annulled.
| FOR THE MINISTER OF FINANCE |
THE LIST
OF AMENDED TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Ministers Decision
No. 11/2001/QD-BTC of March 13, 2001)
Codes | Description | Tax rates (%) | ||
Heading | Sub-heading |
|
| |
3103 |
|
| Mineral or chemical fertilizers, phosphatic |
|
3103 | 10 | 00 | - Superphosphates | 5 |
3103 | 20 | 00 | - Basic slag | 0 |
3103 | 90 |
| - Other |
|
3103 | 90 | 10 | - - Calcined phosphates fertilizers | 5 |
3103 | 90 | 90 | - - Other | 0 |
3105 |
|
| Mineral or chemical fertilizers containing two or three elements: nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. |
|
3105 | 10 | 00 | - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | 0 |
3105 | 20 | 00 | - Mineral or chemical fertilizers containing the three elements: nitrogen, phosphorus and potassium | 3 |
3105 | 30 | 00 | - Diammonium dihydrogenorthophosphate (diammonium phosphate) | 0 |
3105 | 40 | 00 | - Ammonium dihyrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthphosphate (diammonium phosphate) - Other mineral or chemical fertilizers containing the two elements: nitrogen and phosphorus: | 0 |
3105 | 51 | 00 | - - Containing nitrates and phosphates | 0 |
3105 | 59 | 00 | - - Other | 0 |
3105 | 60 | 00 | - Mineral or chemical fertilizers containing the two elements: phosphorus and potassium | 0 |
3105 | 90 | 00 | - Other | 0 |
