Quyết định 68/2004/QĐ-BTC

DECISION No. 68/2004/QD-BTC OF AUGUST 16, 2004 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 Vice Minister TRUONG CHI TRUNG