Quyết định 48/2005/QD-BTC
Decision on amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff (<font color=red>Content Attached</font>)
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2005-07-14

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