| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No.151/2000/QD-BTC | Hanoi, September 20, 2000 |
DECISION
AMEDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING NO.2917 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP dated March 2, 1993 on the tasks,powers and State management responsibilities of the ministries and ministerial-levelagencies;
Pursuant to the Government’s Decree No.178/CP dated October 28,1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax bracket specified in the Import Tariff for the listof taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 datedOctober 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CPdated November 17, 1998, which details the implementation of the Law Amending andSupplementing a Number of Article of Export Tax and Import Tax Law No.04/1998/QH10 datedMay 20, 1998,
At the proposal of the General Director of Tax and after consultingwith the concerned branches,
DECIDES
Article 1.- To amend the preferential import tax rates of a numberof commodity items of Heading 2917, specified in the Finance Minister’s DecisionNo.41/2000/QD-BTC dated March 17, 2000, into new ones as follows:
Code number
Description of commodity groups or items
...
...
...
Heading
Subheading
2917
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives
...
...
...
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; and their derivatives:
2917
11
00
-- Oxalic acid, its salts and esters
0
2917
12
...
...
...
-- Adipic acid, its salts and esters:
2917
12
10
-- Dioctyl adipate (DOA)
5
2917
12
...
...
...
--- Other
0
2917
13
00
-- Azelaic acid, its salts and esters
0
2917
14
...
...
...
-- Maleic anhydride
0
2917
19
00
-- Other
0
2917
20
...
...
...
- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives
- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; and their derivatives:
2917
31
...
...
...
-- Dibutyl orthophthalates
10
2917
32
00
- Dioctyl orthophthalates
10
2917
33
...
...
...
-- Dinonyl or didecyl orthophthalates
10
2917
34
00
-- Other esters of orthophthalic acids
10
2917
35
...
...
...
-- Phthalic anhydride
0
2917
36
00
-- Terephthalic acid and its salts
0
2917
37
...
...
...
-- Dimetyl terephthalate
0
2917
39
-- Other:
2917
39
...
...
...
--- Trioctytrimellitate (T.O.T.M)
5
2917
39
90
--- Other:
0
Article 2.- The import tax rates specified in this Decision takeseffect and applies to import goods declarations already submitted to the customs officesfrom October 5, 2000. The previous stipulations, which are contrary to these regulations,are now all annulled.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
- 1 Circular No. 154/2012/TT-BTC of September 18, 2012, guiding the preferential import tax rates on some commodities in heading 2815.11.00 and 2842.10.00 in the preferential import tariff.
- 2 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 3 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.