DECISION NoDECISION 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 |
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