Nội dung toàn văn Circular No. 68/2009/TT-BTC of April 3, 2009, amending code numbers and import duty rates applicable to seafood1 or group 03.06 and 03.07 lines of goods on the import and export preferential tariff lists
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 68/2009/TT-BTC | Hanoi, April 3, 2009 |
CIRCULAR
AMENDING CODE NUMBERS AND IMPORT DUTY RATES APPLICABLE TO SEAFOOD1 OR GROUP 03.06 AND 03.07 LINES OF GOODS ON THE IMPORT AND EXPORT PREFERENTIAL TARIFF LISTS
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and (he Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on the functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on code numbers and import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List:
Article 1.- To further detail, in the attached List, the code numbers and also to amend the import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List as stipulated in Decision 123/2008/QD-BTC of the Ministry of Finance dated 26 December 2008.
Article 2.- This Circular shall be of full force and apply to all import goods' customs declarations registered with the customs office as from 8 April 2009.
| FOR THE MINISTER OF FINANCE |
LIST
OF IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 68/2009/TT-BTC of the Ministry of Finance dated 3 April 2009)
03.06 |
|
|
| Crustaceans, whether In shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; and flour, meal and pellet of crustaceans, fit for human consumption. |
|
|
|
|
| - Frozen: |
|
0306 | 11 | 00 | 00 | - - Rock lobster and other sea crayfish (Palinurus spp., Panulirus spp., Jasus spp.) | 0 |
0306 | 12 | 00 | 00 | - - Lobsters (Homarus spp.) | 0 |
0306 | 13 | 00 |
| - - Shrimp and prawn: |
|
0306 | 13 | 00 | 10 | - - - Black tiger shrimp, white leg shrimp | 21 |
0306 | 13 | 00 | 90 | - - - Other types | 0 |
0306 | 14 | 00 | 00 | - - Crab | 0 |
0306 | 19 | 00 | 00 | - - Other, including flour, meal and pellet of crustaceans, fit for human consumption. | 0 |
|
|
|
| - Not frozen: |
|
0306 | 21 |
|
| - - Rock lobster and other sea crayfish (Palinurus spp., Panulirus spp., Jasus spp.): |
|
0306 | 21 | 10 | 00 | - - - Breeder | 0 |
0306 | 21 | 20 | 00 | - - - Other, live | 0 |
0306 | 21 | 30 | 00 | - - - Fresh or chilled | 0 |
|
|
|
| - - - Other types: |
|
0306 | 21 | 91 | 00 | - - - In airtight containers | 0 |
0306 | 21 | 99 | 00 | - - - - Other types | 0 |
0306 | 22 |
|
| - - Lobsters (Homarus spp.): |
|
0306 | 22 | 10 | 00 | - - - Breeder | 0 |
0306 | 22 | 20 | 00 | - - - Other, live | 0 |
0306 | 22 | 30 | 00 | - - - Fresh or chilled | 0 |
|
|
|
| - - - Dried: |
|
0306 | 22 | 41 | 00 | - - - In airtight containers | 0 |
0306 | 22 | 49 | 00 | - - - Other types | 0 |
|
|
|
| - - - Other types: |
|
0306 | 22 | 91 | 00 | - - - In airtight containers | 0 |
0306 | 22 | 99 | 00 | - - - Other types | 0 |
0306 | 23 |
|
| - - Shrimp and prawn: |
|
0306 | 23 | 10 | 00 | - - - Breeder | 0 |
0306 | 23 | 20 | 00 | - - - Other, live | 0 |
0306 | 23 | 30 |
| - - - Fresh or chilled: |
|
0306 | 23 | 30 | 10 | - - - - Black tiger shrimp, white leg shrimp | 21 |
0306 | 23 | 30 | 90 | - - - - Other types | 0 |
|
|
|
| - - - Dried: |
|
0306 | 23 | 41 | 00 | - - - In airtight containers | 0 |
0306 | 23 | 49 | 00 | - - - - Other types | 0 |
|
|
|
| - - - Other types: |
|
0306 | 23 | 91 | 00 | - - - In airtight containers | 0 |
0306 | 23 | 99 | 00 | - - - Other types | 0 |
0306 | 24 |
|
| - - Crabs: |
|
0306 | 24 | 10 | 00 | - - - Live | 0 |
0306 | 24 | 20 | 00 | - - - Fresh or chilled | 0 |
|
|
|
| - - - Other types: |
|
0306 | 24 | 91 | 00 | - - - In airtight containers | 0 |
0306 | 24 | 99 | 00 | - - - Other types | 0 |
0306 | 29 |
|
| - - Other, including flour, meal and pellet of crustaceans, fit for human consumption: |
|
0306 | 29 | 10 |
| - - - Live: |
|
0306 | 29 | 10 | 10 | - - - - Flour, meal and pellet | 23 |
0306 | 29 | 10 | 90 | - - - - Other types | 0 |
0306 | 29 | 20 |
| - - - Fresh or chilled: |
|
0306 | 29 | 10 | 10 | - - - - Flour, meal and pellet | 23 |
0306 | 29 | 10 | 90 | - - - - Other types | 0 |
|
|
|
| - - - Other types: |
|
0306 | 29 | 91 | 00 | - - - In airtight containers | 0 |
0306 | 29 | 99 | 00 | - - - Other types | 0 |
03.07 |
|
|
| Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flour, meal and pellet of aquatic invertebrates other than crustaceans, fit for human consumption. |
|
0307 | 10 |
|
| - Oysters: |
|
0307 | 10 | 10 | 00 | - - Live | 0 |
0307 | 10 | 20 | 00 | - - Fresh, chilled or frozen | 0 |
0307 | 10 | 30 | 00 | - - Dried, salted or In brine | 0 |
|
|
|
| - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: |
|
0307 | 21 |
|
| - - Live, fresh or chilled: |
|
0307 | 27 | 10 | 00 | - - - Live | 0 |
0307 | 27 | 20 | 00 | - - - Fresh or chilled | 0 |
0307 | 29 |
|
| - - Other types: |
|
0307 | 29 | 10 | 00 | - - - Frozen | 0 |
0307 | 29 | 20 | 00 | - - - Dried, salted or In brine | 0 |
|
|
|
| - Mussels {Mytilus spp., Perna spp.): |
|
0307 | 31 |
|
| - - Live, fresh or chilled: |
|
0307 | 3f | 10 | 00 | - - - Live | 0 |
0307 | 31 | 20 | 00 | - - - Fresh or chilled | 0 |
0307 | 39 |
|
| - - Other types: |
|
0307 | 39 | 10 | 00 | - - - Frozen | 0 |
0307 | 39 | 20 | 00 | . .. Dried, salted or in brine | 0 |
|
|
|
| - Cuttlefish {Sepia officinalis, Rossia macrosoma. Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp.. Sepioteuthis spp.): |
|
0307 | 41 |
|
| - - Live, fresh or chilled: |
|
0307 | 41 | 10 | 00 | - - - Live | 0 |
0307 | 41 | 20 | 00 | - - - Fresh or chilled | 22 |
0307 | 49 |
|
| - - Other types: |
|
0307 | 49 | 10 | 00 | - - - Frozen | 22 |
0307 | 49 | 20 | 00 | - - - Dried, salted or in brine | 0 |
|
|
|
| - Octopus (Octopus spp.): |
|
0307 | 51 |
|
| - - Live, fresh or chilled: |
|
0307 | 51 | 10 | 00 | - - - Live | 0 |
0307 | 51 | 20 | 00 | - - - Fresh or chilled | 22 |
0307 | 59 |
|
| - - Other types: |
|
0307 | 59 | 10 | 00 | - - - Frozen | 22 |
0307 | 59 | 20 | 00 | - - - Dried, salted or In brine | 0 |
0307 | 60 |
|
| - Snails, other than sea snails: |
|
0307 | 60 | 10 | 00 | - - Live | 0 |
0307 | 60 | 20 | 00 | - - Fresh, chilled or frozen | 0 |
0307 | 60 | 30 | 00 | - - Dried, salted or In brine | 0 |
|
|
|
| - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: |
|
0307 | 91 |
|
| - - Live, fresh or chilled: |
|
0307 | 91 | 10 |
| - - - Live: |
|
0307 | 91 | 10 | 10 | - - - - Flour, meal and pellet | 22 |
0307 | 91 | 10 | 90 | - - - - Other types | 0 |
0307 | 91 | 20 |
| - - - Fresh or chilled: |
|
0307 | 91 | 20 | 10 | - - - - Flour, meal and pellet | 22 |
0307 | 91 | 20 | 90 | - - - - Other types | 0 |
0307 | 99 |
|
| - - Other types: |
|
0307 | 99 | 10 | 00 | - - - Frozen: |
|
0307 | 91 | 10 | 10 | - - - - Flour, meal and pellet | 22 |
0307 | 91 | 10 | 90 | - - - - Other types | 0 |
0307 | 99 | 20 | 00 | - - - Beches-de-mer (trepang), dried, salted or in brine | 0 |
0307 | 99 | 90 |
| - - - Other types: |
|
0307 | 91 | 10 | 10 | - - - - Flour, meal and pellet | 22 |
0307 | 91 | 10 | 90 | - - - - Other types | 0 |
