Decision No.68/2004/QD-BTC of August 16,2004 amending The Import Tax Rates of a number of import alcohols đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No.68/2004/QD-BTC of August 16,2004 amending The Import Tax Rates of a number of import alcohols
|
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No. 68/2004/QD-BTC |
Hanoi, August 16,2004 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF IMPORT ALCOHOLS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5,
2002 defining the functions, tasks, powers and organizational structures of the
ministries and ministerial level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003
prescribing the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to Article 1 of the Government’s 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 Articles of the Law on Import Tax and
Export Tax;
Pursuant to the Tariff according to the List of import tax-liable commodity
groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998
of the Standing Committee of the Xth National Assembly, which was
amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19,
2003 of the Standing Committee of the XIth National Assembly;
Pursuant to the Prime Minister’s opinions in Official Dispatch No. 19/CP-QHQT
of March 29, 2004, directing the settlement of some commitments in the
Vietnam-EU Textile and Garment Agreement;
On the basis of the Trade Ministry’s opinions in Official Dispatch No. 198
TM-DB of June 2, 2004 and at the proposal of the director of the Tax Policy
Department;
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of alcohols under Headings No. 2204, 2205, 2206 and 2208 prescribed in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff as follows:
|
Code |
Description |
Tax rate (%) |
||
|
2204 |
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 |
|||
|
2204 |
10 |
00 |
- Sparkling wine |
80 |
|
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |
||||
|
2204 |
21 |
- - In containers holding 2 liters or less: |
||
|
- - - Wine: |
||||
|
2204 |
21 |
11 |
- - - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2204 |
21 |
12 |
- - - - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
- - - Grape must: |
||||
|
2204 |
21 |
21 |
- - - - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2204 |
21 |
22 |
- - - - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
2204 |
29 |
- - Other: |
||
|
2204 |
29 |
11 |
- - - - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2204 |
29 |
12 |
- - - - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
- - - Grape must: |
||||
|
2204 |
29 |
21 |
- - - - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2204 |
29 |
22 |
- - - - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
2204 |
30 |
- Other grape must: |
||
|
2204 |
30 |
10 |
- - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2204 |
30 |
20 |
- - - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
2205 |
Vermouth and other wines of fresh grapes flavored with plants or aromatic substances |
|||
|
2205 |
10 |
- In containers holding 2 liters or less: |
||
|
2205 |
10 |
10 |
- - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2205 |
10 |
20 |
- - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
2205 |
90 |
- Other: |
||
|
2205 |
90 |
10 |
- - Of an alcoholic strength by volume not exceeding 15% vol |
80 |
|
2205 |
90 |
20 |
- - Of an alcoholic strength by volume exceeding 15% vol |
80 |
|
2206 |
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
|||
|
2206 |
00 |
10 |
- Cider and perry |
80 |
|
2206 |
00 |
20 |
- Sake (rice wine) |
80 |
|
2206 |
00 |
30 |
- Toddy |
80 |
|
2206 |
00 |
40 |
- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1% |
80 |
|
2206 |
00 |
50 |
- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3% |
80 |
|
2206 |
00 |
90 |
- Other, including mead |
80 |
|
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages |
|||
|
2208 |
20 |
- Spirits obtained by distilling grape wine or grape marc: |
||
|
2208 |
20 |
10 |
- - Brandy of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
20 |
20 |
- - Brandy of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
20 |
30 |
- - Other, of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
20 |
40 |
- - Other, of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
30 |
- Whiskies: |
||
|
2208 |
30 |
10 |
- - Of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
30 |
20 |
- - Of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
40 |
- Rum and tafia: |
||
|
2208 |
40 |
10 |
- - Of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
40 |
20 |
- - Of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
50 |
- Gin and Geneva: |
||
|
2208 |
50 |
10 |
- - Of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
50 |
20 |
- - Of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
60 |
- Vodka: |
||
|
2208 |
60 |
10 |
- - Of an alcoholic strength by volume not exceeding 46% vol |
80 |
|
2208 |
60 |
20 |
- - Of an alcoholic strength by volume exceeding 46% vol |
80 |
|
2208 |
70 |
- Liquors and cordials |
||
|
2208 |
70 |
10 |
- - Of an alcoholic strength by volume not exceeding 57% vol |
80 |
|
2208 |
70 |
20 |
- - Of an alcoholic strength by volume exceeding 57% vol |
80 |
|
2208 |
90 |
- Other: |
||
|
2208 |
90 |
10 |
- - Medicated samsu of an alcoholic strength by volume not exceeding 40% |
80 |
|
2208 |
90 |
20 |
- - Medicated samsu of an alcoholic strength by volume exceeding 40% |
80 |
|
2208 |
90 |
30 |
- - Other samsu of an alcoholic strength by volume not exceeding 40% |
80 |
|
2208 |
90 |
40 |
- - Other samsu of an alcoholic strength by volume exceeding 40% |
80 |
|
2208 |
90 |
50 |
- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% |
80 |
|
2208 |
90 |
60 |
- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40% |
80 |
|
2208 |
90 |
70 |
- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57% |
80 |
|
2208 |
90 |
80 |
- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57% |
80 |
|
2208 |
90 |
90 |
- - Other |
80 |
Article 2.- This Decision takes effect and applies to import goods customs declarations submitted to the customs offices 15 days after its publication in the Official Gazette./.
|
|
FOR THE MINISTER OF FINANCE |
