Circular No. 111/2012/TT-BTC of July 04, 2012, promulgating the list of goods and import tax rates subject to tariff quotas
Circular No. 111/2012/TT-BTC of July 04, 2012, promulgating the list of goods and import tax rates subject to tariff quotas
| Sign: | 111/2012/TT-BTC | Document type: | Circular |
| Promulgation place: | The Ministry of Finance | Signer: | Vu Thi Mai |
| Promulgation day: | 04/07/2012 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 111/2012/TT-BTC |
| Document type: | Circular |
| Promulgation place: | The Ministry of Finance |
| Signer: | Vu Thi Mai |
| Promulgation day: | 04/07/2012 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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|
THE
MINISTRY OF FINANCE |
THE
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 111/2012/TT-BTC |
Hanoi, July 04, 2012 |
CIRCULAR
PROMULGATING THE LIST OF GOODS AND IMPORT TAX RATES SUBJECT TO TARIFF QUOTAS
Pursuant to the Law on Export, import tax No. 45/2005/QH11 on June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 on September 28, 2007 of the Standing committee of the National Assembly of the Socialist Republic of Vietnam promulgating the Export tariff under the list of taxable group of goods and the tax bracket on each group of goods, the Preferential tariff under the under the list of taxable group of goods and the preferential tax bracket on each group of goods;
Pursuant to the Government's Decree No. 87/2010/ND-CP on August 13, 2010 on detailing the implementation of a number of articles of the Law on Export, import tax;
Pursuant to the Government's Decree No. 12/2006/ND-CP detailing the implementation of the Commercial Law on the international trading and the activities of agents, processing and transiting goods with foreign parties;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
At the proposal of the Director of the Tax Policy Department;
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Article 1. the list of goods and import tax rates subject to taxation quota
Promulgating together with this Circular the List of goods and import tax rates subject to tariff quotas on imported goods (regardless of the goods origins).
Article 2. Quotas and applicable tax rates
1. The annual import quotas specified by the Ministry of Industry and Trade.
2. The imported goods outside the annual import quotas is subject to the import tax rates specified in this Circular.
3. In case the Free Trade Agreements signed by Vietnam specify the out-quota import tax rates on the goods in the List of goods in this Circular that the out-quota preferential import tax rates committed is lower than the out-quota import tax rate specified in this Circular, the out-quota preferential import tax rates specified in the Free Trade Agreements shall apply (as long as the conditions for enjoying such preferential import tax rates are satisfied). In case the out-quota preferential import tax rates committed is higher than the out-quota import tax rate specified in this Circular, the out-quota import tax rates specified in this Circular shall apply.
4. Imported goods within the annual import quota is subject to the import tax rate specified in the current preferential import tariff or subject to the special preferential import tax rates committed by Vietnam (as long as the conditions for enjoying such special preferential import tax rates are satisfied).
Article 3. Effects
This Circular takes effect on August 18, 2012 and supersedes the Circular No. 188/2009/TT-BTC on September 29, 2008 of the Ministry of Finance promulgating the list of goods and import tax rates subject to tariff quotas./.
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FOR
THE MINISTER
DEPUTY MINISTER
Vu Thi Mai
LIST
OF
GOODS AND IMPORT TAX RATES SUBJECT TO TARIFF QUOTAS
(Promulgated together with the Circular No. 111/2012/TT-BTC on July 04, 2012
of the Ministry of Finance)
Code
Goods description
Out-quota tax rate (%)
04.07
...
...
...
Birds, eggs, in shell, fresh, preserved or cooked.
- Other fertilized eggs:
0407
...
...
...
00
- - From fowls of the species Gallus domesticus
80
0407
29
- - From other kinds:
0407
...
...
...
10
- - - Ducks
80
0407
29
90
- - - Other kinds
80
0407
...
...
...
- From other kinds:
0407
90
10
- - Fowls of the species Gallus domesticus
80
0407
...
...
...
20
- - Ducks
80
0407
90
90
- - Other kinds
80
...
...
...
17.01
Cane or beet sugar and chemically pure sucrose, in solid form.
...
...
...
- Raw sugar not containing added flavoring or coloring matter:
1701
12
00
- - Beet sugar
80
1701
...
...
...
00
- - Cane sugar described in Group 2 of this Chapter
80
1701
14
00
- - Other kinds of cane sugar
80
...
...
...
- Other kinds:
1701
91
00
- - Added flavoring or coloring matter
100
1701
...
...
...
- - Other kinds:
- - - Superfine sugar
1701
...
...
...
11
- - - - White sugar
85
1701
99
19
- - - - Other kinds
85
1701
...
...
...
90
- - - Other kinds
85
24.01
...
...
...
Unmanufactured tobacco; tobacco refuse
2401
10
- Tobacco, not stemmed:
2401
...
...
...
10
- - Flue-cured Virginia tobacco
80
2401
10
20
- - Not flue-cured Virginia tobacco
90
2401
...
...
...
40
- - Burley tobacco
2401
10
50
- - Other flue-cured tobacco
80
2401
...
...
...
90
- - Other kinds
90
2401
20
- Tobacco, partly or wholly stemmed:
2401
...
...
...
10
- - Flue-cured Virginia tobacco
80
2401
20
20
- - Not flue-cured Virginia tobacco
90
2401
...
...
...
30
- - Oriental tobacco
90
2401
20
40
- - Burley tobacco
80
2401
...
...
...
50
- - Other flue-cured tobacco
80
2401
20
90
- - Other kinds
90
2401
...
...
...
- Tobacco refuse
2401
30
10
- - Tobacco stem
80
2401
...
...
...
90
- - Other kinds
90
25.01
...
...
...
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water
2501
00
10
- Table salt
60
2501
...
...
...
20
- Rock salt
60
2501
00
50
- Sea water
50
2501
...
...
...
90
- Other kinds
50
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