Trung ương

Published Time

Promulgator

Type of Document

Effective: Expired
Effective Date: 10/09/2004
Expiry Date: 15/09/2006

THE MINISTRY OF FINANCE

Number: 68/2004/QĐ-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi , August 16, 2004

DECISION No. 68/2004/QD-BTC OF AUGUST 16, 2004 AMENDING THE IMPORT TAX RATES OF A NUMBER OF IMPORT ALCOHOLS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial level agencies;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;
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 Import Tax and Export Tax;
Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly;
Pursuant to the Prime Minister's opinions in Official Dispatch No. 19/CP-QHQT of March 29, 2004, directing the settlement of some commitments in the Vietnam-EU Textile and Garment Agreement;
On the basis of the Trade Ministry's opinions in Official Dispatch No. 198 TM-DB of June 2, 2004 and at the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of alcohols under Headings No. 2204, 2205, 2206 and 2208 prescribed in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff as follows:

Code			Description	Tax rate (%)
2204			Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
2204	10	00	- Sparkling wine	80
			- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204	21		- - In containers holding 2 liters or less:
			- - - Wine:
2204	21	11	- - - Of an alcoholic strength by volume not exceeding 15% vol	80
2204	21	12	- - - - Of an alcoholic strength by volume exceeding 15% vol	80
			- - - Grape must:
2204	21	21	- - - - Of an alcoholic strength by volume not exceeding 15% vol	80
2204	21	22	- - - - Of an alcoholic strength by volume exceeding 15% vol	80
2204	29		- - Other:
2204	29	11	- - - - Of an alcoholic strength by volume not exceeding 15% vol	80
2204	29	12	- - - - Of an alcoholic strength by volume exceeding 15% vol	80
			- - - Grape must:
2204	29	21	- - - - Of an alcoholic strength by volume not exceeding 15% vol	80
2204	29	22	- - - - Of an alcoholic strength by volume exceeding 15% vol	80
2204	30		- Other grape must:
2204	30	10	- - Of an alcoholic strength by volume not exceeding 15% vol	80
2204	30	20	- - - Of an alcoholic strength by volume exceeding 15% vol	80
2205			Vermouth and other wines of fresh grapes flavored with plants or aromatic substances
2205	10		- In containers holding 2 liters or less:
2205	10	10	- - Of an alcoholic strength by volume not exceeding 15% vol	80
2205	10	20	- - Of an alcoholic strength by volume exceeding 15% vol	80
2205	90		- Other:
2205	90	10	- - Of an alcoholic strength by volume not exceeding 15% vol	80
2205	90	20	- - Of an alcoholic strength by volume exceeding 15% vol	80
2206			Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206	00	10	- Cider and perry	80
2206	00	20	- Sake (rice wine)	80
2206	00	30	- Toddy	80
2206	00	40	- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1%	80
2206	00	50	- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3%	80
2206	00	90	- Other, including mead	80
2208			Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages
2208	20		- Spirits obtained by distilling grape wine or grape marc:
2208	20	10	- - Brandy of an alcoholic strength by volume not exceeding 46% vol	80
2208	20	20	- - Brandy of an alcoholic strength by volume exceeding 46% vol	80
2208	20	30	- - Other, of an alcoholic strength by volume not exceeding 46% vol	80
2208	20	40	- - Other, of an alcoholic strength by volume exceeding 46% vol	80
2208	30		- Whiskies:
2208	30	10	- - Of an alcoholic strength by volume not exceeding 46% vol	80
2208	30	20	- - Of an alcoholic strength by volume exceeding 46% vol	80
2208	40		- Rum and tafia:
2208	40	10	- - Of an alcoholic strength by volume not exceeding 46% vol	80
2208	40	20	- - Of an alcoholic strength by volume exceeding 46% vol	80
2208	50		- Gin and Geneva:
2208	50	10	- - Of an alcoholic strength by volume not exceeding 46% vol	80
2208	50	20	- - Of an alcoholic strength by volume exceeding 46% vol	80
2208	60		- Vodka:
2208	60	10	- - Of an alcoholic strength by volume not exceeding 46% vol	80
2208	60	20	- - Of an alcoholic strength by volume exceeding 46% vol	80
2208	70		- Liquors and cordials
2208	70	10	- - Of an alcoholic strength by volume not exceeding 57% vol	80
2208	70	20	- - Of an alcoholic strength by volume exceeding 57% vol	80
2208	90		- Other:
2208	90	10	- - Medicated samsu of an alcoholic strength by volume not exceeding 40%	80
2208	90	20	- - Medicated samsu of an alcoholic strength by volume exceeding 40%	80
2208	90	30	- - Other samsu of an alcoholic strength by volume not exceeding 40%	80
2208	90	40	- - Other samsu of an alcoholic strength by volume exceeding 40%	80
2208	90	50	- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40%	80
2208	90	60	- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40%	80
2208	90	70	- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57%	80
2208	90	80	- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57%	80
2208	90	90	- - Other	80

Article 2.- This Decision takes effect and applies to import goods customs declarations submitted to the customs offices 15 days after its publication in the Official Gazette.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG


KT. BỘ TRƯỞNG Thứ trưởng
(Signed)

Truong Chi Trung