Quyết định 48/2005/QD-BTC
Quyết định số 48/2005/QD-BTC Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (&lt;font color="red"&gt;Content Attached&lt;/font&gt;)
Tình trạng: Còn hiệu lực

MINISTRY OF FINANCE

	

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness




No.:  48/2005/QĐ-BTC 

	

Hanoi dated 14 July 2005

DECISION

On amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff 

THE MINISTER OF FINANCE

Pursuant the Tariff Schedule following the List of goods subject to Import Duties which is promulgated in conjunction with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 amended and supplemented following the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 providing the amendment of and addition to the   Tariff Schedule following the List of goods subject to Import Duties; 

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance; 

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20  May 1998;

On proposal of the Director of Tax Policy Department; 

DECIDES:

Article 1: To amend the preferential import tariff rates of several types of medicines of the heading 3004 under the Table of Preferential Import Tariff (including Table I and Table II) promulgated in conjunction with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new preferential import tariff rates provided in the List of amended import tariff rates of several types of goods under the Table of Preferential Import Tariff  (Appendix I and Appendix II) attached to this Decision.

With regard to goods that are not specified in the Table II, the import tariff rates as regulations stipulated in  Table I shall be applied. 

Article 2: This Decision shall take its effect 15 days from the date of publication in the Official Gazette.

	

For the Minister of Finance

Deputy Minister

 

TRUONG CHI TRUNG

(Signed)

 

APPENDIX  I

	

 

	

 




LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)




Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance

dated 14  July 2005




Code

	

Description

	

Tax Rate (%)




3004

	

 

	

 

	

Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packing for retail sale

	

 




3004

	

10

	

 

	

- Containing penicillins or derivatives thereof, with a penicillanic acid structure, orstreptomycins or their derivatives:

	

 




 

	

 

	

 

	

 - - Containing penicillins or derivatives thereof:

	

 




3004

	

10

	

11

	

- - - Containing penicillin G or its salt (excluding  penicillin G benzathin)

	

10




3004

	

10

	

12

	

- - - Containing phenoxymethyl penicillin or its salt

	

10




3004

	

10

	

13

	

- - - Containing ampicillin or its salt, for taking orally

	

15




3004

	

10

	

14

	

- - - Containing amoxycillin or its salt, for taking orally

	

15




3004

	

10

	

19

	

 - - - Other

	

0




 

	

 

	

 

	

- - Containing streptomycins or derivatives thereof:

	

 




3004

	

10

	

21

	

 - - - Ointment

	

0




3004

	

10

	

29

	

 - - - Other

	

0




3004

	

20

	

 

	

- Containing other antibiotics:

	

 




 

	

 

	

 

	

- - Containing tetracyclines or derivatives thereof:

	

 




3004

	

20

	

11

	

- - - For taking orally

	

10




3004

	

20

	

12

	

 - - - Ointment

	

10




3004

	

20

	

19

	

- - - Other

	

0




 

	

 

	

 

	

- - Containing chloramphenicols or derivatives thereof:

	

 




3004

	

20

	

21

	

- - - For taking orally

	

10




3004

	

20

	

22

	

- - - Ointment

	

10




3004

	

20

	

29

	

- - - Other

	

0




 

	

 

	

 

	

- - Containing erythromycin or derivatives thereof:

	

 




3004

	

20

	

31

	

- - - For taking orally

	

10




3004

	

20

	

32

	

- - - Ointment

	

10




3004

	

20

	

39

	

- - - Other

	

0




 

	

 

	

 

	

 - - Containing gentamycines, lincomycins or derivatives thereof :

	

 




3004

	

20

	

41

	

 - - - Containing gentamycines or derivatives thereof, for injection

	

10




3004

	

20

	

42

	

- - - Containing lincomycins and derivatives thereof, for taking orally

	

10




3004

	

20

	

43

	

- - - Ointment

	

10




3004

	

20

	

49

	

- - - Other

	

0




 

	

 

	

 

	

 - - Containing sulfamethoxazols and derivatives thereof:

	

 




3004

	

20

	

51

	

 - - - For taking orally

	

10




3004

	

20

	

52

	

 - - - Ointment

	

10




3004

	

20

	

59

	

- - - Other

	

0




3004

	

20

	

60

	

 - - Containing isoniazid, pyrazinamid, or derivatives thereof, for taking orally

	

10




3004

	

20

	

90

	

 - - Other

	

0




 

	

 

	

 

	

 - Containing hormones or other products of heading 2937 but not containing antibiotics:

	

 




3004

	

31

	

00

	

 - - Containing Insulin

	

0




3004

	

32

	

 

	

 - - Containing corticosteroid hormones, their derivatives and structural analogues:

	

 




3004

	

32

	

10

	

 - - - Containing hydrocortisone sodium succinate

	

0




3004

	

32

	

20

	

- - - Containing dexamethasone or derivatives thereof

	

5




3004

	

32

	

30

	

- - - Containing fluocinolone acetonide

	

10




3004

	

32

	

90

	

 - - - Other

	

0




 

	

 

	

 

	

- - Other:

	

 




3004

	

39

	

10

	

- -  - Containing adrenaline

	

5




3004

	

39

	

90

	

 - - - Other

	

0




3004

	

40

	

 

	

 - Containing alkaloids or derivatives thereof but not containing hormones, other           products of heading 2937 or antibiotics:

	

 




3004

	

40

	

10

	

 - - Containing morphin or derivatives thereof, for injection

	

0




3004

	

40

	

20

	

 - - Containing quinin hydroclorit or dihydroclorit, for injection

	

5




3004

	

40

	

30

	

 - - Containing quinin sulphate or bisulphate, for taking orally

	

5




3004

	

40

	

40

	

 - - Containing quinin or its salts and anti-malarial substances, other than goods of     subheadings 3004.10 to 30

	

0




3004

	

40

	

50

	

 - - Containing papaverine or berberine

	

5




3004

	

40

	

60

	

 - - Containing theophylline

	

5




3004

	

40

	

70

	

 - - Containing atropin sulphate

	

10




3004

	

40

	

90

	

 - - Other

	

0




3004

	

50

	

 

	

 - Other medicaments containing vitamins or other products of heading 2936:

	

 




3004

	

50

	

10

	

 - - Syrups and drops of vitamins, of a kind suitable for children

	

0




3004

	

50

	

20

	

 - - Containing vitamin A, other than goods of subheadings 3004.50.10 and 3004.50.79

	

10




3004

	

50

	

30

	

- - Containing vitamin B1, B2, B6 or B12, other than goods of subheadings  3004.50.10, 3004.50.71 and 3004.50.79

	

10




3004

	

50

	

40

	

- - Containing vitamin C, other than goods of subheadings 3004.50.10 and 3004.50.79

	

10




3004

	

50

	

50

	

- - Containing Vitamin PP, other than goods of subheadings 3004.50.10 and 3004.50.79

	

5




3004

	

50

	

60

	

- - Containing other vitamins, other than goods of subheadings 3004.50.10 and 3004.50.79

	

0




 

	

 

	

 

	

- - Containing other complex vitamins:

	

 




3004

	

50

	

71

	

 - - - Containing B-complex vitamins

	

5




3004

	

50

	

79

	

 - - - Other

	

10




3004

	

50

	

90

	

- - Other

	

0




3004

	

90

	

 

	

 - Other:

	

 




3004

	

90

	

10

	

 - - Specialised medicines for cancer, AIDS or other intractable diseases 

	

0




 

	

 

	

 

	

 - - Infusion fluids; nutritional or electrolytic solutions for intravenous administration:

	

 




3004

	

90

	

21

	

 - - - Sodium chloride solution

	

10




3004

	

90

	

22

	

 - - - Glucose 5% solution

	

10




3004

	

90

	

23

	

 - - - Glucose 30% solution

	

10




3004

	

90

	

29

	

 - - - Other

	

0




3004

	

90

	

30

	

 - - Antiseptics

	

0




 

	

 

	

 

	

- - Anaesthetics:

	

 




3004

	

90

	

41

	

 - - - Containing procaine hydrochloride

	

5




3004

	

90

	

49

	

 - - - Other

	

0




 

	

 

	

 

	

 - - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds whether or not containing antihistamines:

	

 




3004

	

90

	

51

	

 - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN)

	

10




3004

	

90

	

52

	

 - - - Containing chlorpheniramine maleate

	

10




3004

	

90

	

53

	

- - - Containing diclofenac

	

10*




3004

	

90

	

54

	

 - - - Analgesic balm oil, solid or liquid

	

10




3004

	

90

	

59

	

 - - - Other

	

0




 

	

 

	

 

	

 - - Antimalarials:

	

 




3004

	

90

	

61

	

 - - - Containing artemisinin, artesunate or chloroquine

	

5




3004

	

90

	

62

	

- - - Containing primaquine

	

10




3004

	

90

	

69

	

 - - - Other

	

0*




 

	

 

	

 

	

 - - Antihelmintic:

	

 




3004

	

90

	

71

	

 - - - Containing piperazine or mebendazole (INN)

	

10




3004

	

90

	

72

	

- - - Containing dichlorophen(INN)

	

0




3004

	

90

	

79

	

 - - - Other

	

0*




3004

	

90

	

80

	

- - Transdermal therapeutic systems (TTS) patches for cancer or heart diseases 

	

0




 

	

 

	

 

	

 - - Other:

	

 




3004

	

90

	

91

	

 - - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol  

	

10




3004

	

90

	

92

	

 - - - Containing piroxicam (INN) or ibuprofen

	

10*




3004

	

90

	

93

	

 - - - Containing phenobarbital, diazepam, Chlorpromazine

	

5




3004

	

90

	

94

	

 - - - Containing salbutamol (INN)

	

5




3004

	

90

	

95

	

 - - - Closed sterile water for inhalation, pharmaceutical grade

	

0




3004

	

90

	

96

	

 - - - Containing o-methoxyphenyl glycerylete (Guaifenesin)

	

0




3004

	

90

	

97

	

 - - - Nose-drop containing naphazoline or xylometazoline or oxymetazoline

	

10




3004

	

90

	

98

	

 - - - Sorbitol

	

5




3004

	

90

	

99

	

 - - - Other

	

  0*


					

 

 

APPENDIX II

	

 

	

 




LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)




Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance

dated 14  July 2005




NO.

	

Description

	

Code

	

Tax Rate (%)




2.1

	

Oriental medicines

	

3004.90.69

	

10




 

	

 

	

3004.90.79

	

 




 

	

 

	

3004.90.99

	

 




2.2

	

Medicaments containing diclofenac for injection

	

3004.90.53

	

5




2.3

	

Medicaments containing piroxicam (INN)  for injection

	

3004.90.92

	

0