Quyết định 36/2004/QĐ-BTC

DECISION No. 36/2004/QD-BTC OF APRIL 15, 2004 PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS THE FINANCE MINISTER Pursuant to the XI th National Assembly Standing Committee's Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 on amendments and supplements to the tax table according to the list of commodity groups subject to import tax; 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 defining the functions, tasks, powers and organizational structure of the Finance Ministry; Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law; Pursuant to the Prime Minister's Decision No. 91/2003/QD-TTg of May 9, 2003 on the application of tariff quotas to imports in Vietnam; After consulting the Ministry of Industry, the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development and the Ministry of Trade; At the proposal of the director of the Tax Policy Department; DECIDES: Article 1.- To promulgate together with this Decision the list of commodities and their import tax rates for application of tariff quotas to imports. Article 2.- Commodities imported within their quotas shall be subject to import tax rates specified in the current preferential import tariff. Commodities imported in excess of their quotas shall be subject to the non-quota import tax rates mentioned in Article 1 of this Decision. The quota limits shall comply with the Trade Ministry's regulations. Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette. For the Minister of Finance Vice Minister TRUONG CHI TRUNG LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR APPLICATION OF TARIFF QUOTAS (Promulgated together with the Finance Minister's Decision No. 36/2004/QD-BTC of April 15, 2004) Commodity codes Description Non-quota tax rates (%) 0401 Milk and cream, not condensed nor added with sugar or other sweeteners 0401 10 00 - Of a fat content by weight not exceeding 1% 30 0401 20 00 - Of a fat content by weight exceeding 1% but not exceeding 6% 30 0401 30 00 - Of a fat content by weight exceeding 6% 30 0402 Milk and cream, condensed or added with sugar or other sweeteners 0402 10 - In powder, granules or other solid forms, of a fat content by weight not exceeding 1.5% - - Suitable for use as human food: 0402 10 11 - - - Not added with sugar or other sweeteners, powder 20 0402 10 12 - - - Not added with sugar or other sweeteners, other forms 25 0402 10 13 - - - Other, in powder 40 0402 10 19 - - - Other, in other forms 40 - - Other: 0402 10 21 - - - Not added with sugar or other sweeteners, powder 20 0402 10 22 - - - Not added with sugar or other sweeteners, other forms 25 0402 10 23 - - - Other, in powder 40 0402 10 29 - - - Other, in other forms 40 - In powder, granules or other solid forms, of a fat content by weight exceeding 1.5%: 0402 21 - - Not added with sugar or other sweeteners: 0402 21 10 - - - In powder 25 0402 21 90 - - - In other forms 25 0402 29 - - Other: 0402 29 10 - - - In powder 40 0402 29 90 - - - In other forms 40 - Other: 0402 91 00 - - Not added with sugar or other sweeteners 25 0402 99 00 - - Other 40 0407 Birds' and poultry's eggs, in shell, fresh, preserved or cooked - Other: 0407 00 91 - - Chicken eggs 80 0407 00 92 - - Duck eggs 80 0407 00 99 - - Other 80 1005 Maize (corn) 1005 90 - Other: 1005 90 90 - - Other 10