Bản dịch văn bản 11/2001/QĐ-BTC
quyet-dinh-11-2001-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2001-03-13

DECISION No DECISION No. 11/2001/QD-BTC OF MARCH 13, 2001 AMENDING THE TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF THE MINISTER OF FINANCE Pursuant to the Government�s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry; Pursuant to the tax rate frame prescribed in the Import Tax Table according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly Pursuant to Article 1 of 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 the Export and Import Tax Law; Pursuant to Article 4 of the Prime Minister�s Decision No. 223/QD-TTg of March 6, 2001 on the rice consumption of paddy and rice in Me Kong river delta and coffee in the Central Highlands. DECIDES: Article 1.- To amend the preferential import tax rates of a number of fertilizer categories under Headings No. 3103 and No. 3105 specified in the Finance Minister�s Decision No. 41/2000/QD-BTC of March 17, 2000 into the new preferential import tax rates on the List of amended tax rates of fertilizers in the Preferential Import Tariff, issued together with this Decision. Article 2.- This Decision takes effect and applies to the import goods declarations submitted to the customs offices as from March 15, 2001. All previous regulations contrary to the provisions of this Decision are now annulled. For the Minister of Finance Vice Minister VU VAN NINH THE LIST OF AMENDED TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF (Issued together with the Finance Minister�s Decision No. 11/2001/QD-BTC of March 13, 2001) Codes Description Tax rates (%) Heading Sub-heading 3103 Mineral or chemical fertilizers, phosphatic 3103 10 00 - Superphosphates 5 3103 20 00 - Basic slag 0 3103 90 - Other 3103 90 10 - - Calcined phosphates fertilizers 5 3103 90 90 - - Other 0 3105 Mineral or chemical fertilizers containing two or three elements: nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 3105 10 00 - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 0 3105 20 00 - Mineral or chemical fertilizers containing the three elements: nitrogen, phosphorus and potassium 3 3105 30 00 - Diammonium dihydrogenorthophosphate (diammonium phosphate) 0 3105 40 00 - Ammonium dihyrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthphosphate (diammonium phosphate) - Other mineral or chemical fertilizers containing the two elements: nitrogen and phosphorus: 0 3105 51 00 - - Containing nitrates and phosphates 0 3105 59 00 - - Other 0 3105 60 00 - Mineral or chemical fertilizers containing the two elements: phosphorus and potassium 0 3105 90 00 - Other 0