Bản dịch văn bản 94/2001/QĐ-BTC
quyet-dinh-94-2001-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2001-10-01

DECISION No DECISION No. 94/2001/QD-BTC OF OCTOBER 1, 2001 AMENDING AND SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF COMMODITIES GROUPS 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 Ministry of Finance; On the basis of the tax rate bracket prescribe in the Import Tariff in the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the X th National Assembly; 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 Export Tax and Import Tax; After consulting the concerned ministries and branches and at the proposal of the General Director of Tax, DECIDES: Article 1.- To amend and supplement the names and tax rates of several commodity groups prescribe in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Minister of Finance and the List of amended and supplemented names and tax rates of several commodity groups in the Preferential Import Tariff, which were issued together with Decision No. 67/1999/QD-BTC of June 24, 1999, Decision No. 91/2000/QD-BTC of June 2, 2000 and Decision No.193/2000/QD-BTC of December 5, 2000 into the new names and tax rates prescribed in the List of amended and supplemented names and import tax rates of several commodity items in the Preferential Import Tariff, attached to this Decision. Article 2.- This Decision takes effect and applies to import declarations submitted to the customs offices as from November 1, 2001. All previous regulations which are contrary to this Decision are hereby annulled. For the Minister of Finance Vice Minister VU VAN NINH LIST OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF SEVERAL GOODS ITEMS IN THE PREFERENTIAL IMPORT TARIFF (Issued together with Decision No. 94/2001/QD-BTC of October 1, 2001 of the Minister of Finance) Codes Commodity group description Tax rate (%) Heading Sub-heading 0511 Other animal products not specified or included elsewhere, animals of Chapter 1 or 3, which are dead and not used as foodstuff for human consumption 0511 10 00 - Bovine sperms 0 - Others: 0511 91 -- Products of fish, crustaceans, mollusks and other aquatic invertebrates; animals specified in Chapter 3, which are dead. 0511 91 10 --- Animal specified in Chapter 3, dead 5 0511 91 90 --- Others 5 0511 99 -- Others: 0511 99 10 --- Silkworm eggs 0 0511 99 90 --- Others 5 1005 Maize 1005 10 00 - Maize seeds 0 1005 90 00 - Others 7 1006 Paddy and rice 1006 10 - Paddy: 1006 10 10 -- For sowing 0 1006 10 90 -- Other 40 1006 20 00 - Husked rice (brown rice) 40 1006 30 00 - Rice, fully or preliminarily milled, whether or not polished or glazed 40 1006 40 00 - Broken rice 40 1201 00 Soya bean, whether or not broken 1201 00 10 - Suitable for sowing 0 1201 00 90 - Others 15 2401 Unprocessed tobacco, tobacco refuse 2401 10 00 - Tobacco, not stemmed 30 2401 20 00 - Tobacco, wholly or partly stemmed 30 2401 30 - Tobacco refuse: 2401 30 10 -- Tobacco stems 15 2401 30 90 -- Others 30 3808 Insecticides, rodenticides, fungicides, herbicides, anti- sprouting drugs and plant-growth regulators, disinfectants and similar products, put up in packings for retail sale or as similar preparations or articles (for example: sulfur- treated bands, wicks and candles, and fly-papers) 3808 10 - Insecticides: --- Intermediate preparations for use as raw materials for production of insecticides: 3808 10 11 --- BPMC (Fenobucarb) 7 3808 10 19 --- Others 0 -- Others: 3808 10 91 --- Pesticides in sprayers 10 3808 10 99 --- Others 3 3808 20 - Fungicides: 3808 20 10 -- Validamycin with a concentration of up to 3% 3 3808 20 90 --- Others 1 3808 30 - Herbicides, anti-sprouting drugs and plant growth regulators: 3808 30 10 -- Herbicides 1 3808 30 20 -- Anti-sprouting drugs 0 3808 30 30 - Plant-growth regulators 0 3808 40 00 - Bactericides 0 3808 90 - Others: 3808 90 10 -- Wood preservatives 1 3808 90 20 -- Rodenticides 1 3808 90 90 -- Others 1