MINISTRY OF TRADE

_____________

   SOCIALIST REPUBLIC OF VIETNAM

      Independance - Freedom - Happiness

           ______________________

 

No:  07/2007/QD-BTM

       Hanoi, February 28, 2007

 

 

DECISION

On the issuance of the list of consumer goods for the purposes of the determination of import tax payment time limits

 

___________________________

 

TRADE MINISTER

Pursuant to the Decree No. 29/2004/ND-CP dated January 16, 2004 by the Government regulating functions, tasks, powers and organizational structure of the Ministry of Trade;

 

            Pursuant to the Decree No. 149/2005/ND-CP dated December 8, 2005 by the Government detailing the implementation of  Import Tariff Law and Export Tariff  Law No. 045/2005/QH11 dated June14, 2005;

           

            As requested by the Head of the Import Export Department;

 

            DECIDES:

 

            Article 1. This Decision is attached together with the list of consumer goods for the purposes of  the determination of import tax payment time limits.

            Article 2. This Decision shall take effect 15 days since its publication on Official Gazette and shall replace the Decision No. 04/2006/QD-BTM dated January 13, 2006 by the Trade Minister on promulgating the list of consumer goods for the purposes of the determination of import tax payment time limits

 

           

 

To:

- Prime Minister and Deputy Prime Ministers;

- Party Central Commitee Office; Nation Assembly Office

- Central Office and Central Economic Board;

- The people's supreme procuracy;

- Supreme People’s Court ;

- Ministries, ministrial-level and Government agencies;

- The People's Committee in the provinces and cities directly under the Central Government;

-Central agencies of organisations;

- Department of Legal Normative Document Examination (Ministry of Justice);

- Official Gazette;

- Trade Departments;

- Ministry of Trade: Minister and Deputy Minister, and departments and units, agencies directly under the Ministry

- Archive, Import-Export Department.

 

 

FOR TRADE MINISTER

DEPUTY MINISTER

 

 

 

 

(signed and sealed)

 

 

 

 

Phan The Rue

 

 

 


 

 

 

THE LIST OF CONSUMER GOODS FOR THE PURPOSES THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS

 (attached to the Decision No. 07/2007/QD-BTM dated February 28, 2007 by the Ministry of Trade)

 

 

Heading

Description of good items

 

 

 

 

Chapter 2: Meat and edible meat offal

0201

 

 

 

Meat of bovine animals, fresh or chilled

0202

 

 

 

Meat of bovine animals, frozen

0203

 

 

 

Meat of swine, fresh, chilled or frozen

0204

 

 

 

Meat of sheep or goats, fresh, chilled or frozen

0205

00

00

00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206

 

 

 

Edible offal of bovine animals, swines, sheep, horses, asses, mules or hinnies, fresh, chilled or frozen

0207

 

 

 

Meat and edible offal of poultry of heading 01.05, fresh, chilled or frozen

0208

 

 

 

Other meat and edible meat offal of other  animals, fresh, chilled or frozen

0209

00

00

00

Pig fat, free of lean meat, and poultry fat (not yet rendered or otherwise extracted), fresh, chilled, frozen, salted, in brine, dried or smoked

0210

 

 

 

Meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal

 

 

 

 

Chapter 3: Fish and crustaceans, mollusks, other aquatic invertebrates

0301

 

 

 

Live fish  (other than those for breeding)

0302

 

 

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04

0303

 

 

 

Fish, frozen, excluding fish fillets and other fish meat of heading  03.04

0304

 

 

 

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

0305

 

 

 

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish meat fit for human consumption

0306

 

 

 

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; flours, meals and pellets of crustaceans, fit for human consumption (other than those for breeding)

0307

 

 

 

Mollusks, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans or mollusks, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

 

 

 

 

Chapter 4: Dairy product; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

0401

 

 

 

Milk and cream, not yet concentrated nor containing added sugar or other sweetening matter

0402

 

 

 

Milk and cream, concentrated or containing added sugar or other sweetening matter

0403

 

 

 

Buttermilk (by-products obtained from butter making), curdled milk and cream, yogurt, kephir, and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored, or containing added fruits, nuts or cocoa

0404

 

 

 

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

0405

 

 

 

Butter and other fats and oils derived from milk; dairy spreads

0406

 

 

 

Cheese and curd for making cheese

 

0407

 

 

 

Birds’ eggs, in shell, fresh, preserved or cooked (other than those for  breeding)

 

0408

 

 

 

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetener

0409

00

00

00

Natural honey

0410

 

 

 

Edible products of animal origin, not elsewhere specified or included, etc

 

 

 

 

 

Chapter 6: Live trees and other plants; bulbs, roots and the like;  cut flowers, ornamental foliage  

0603

 

 

 

Cut flowers and flower buds of a kind suitable for bouquets for ornamental purpose, fresh, dried, dyed, bleached, impregnated or other prepared

0604

 

 

 

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods or a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

 

 

 

 

Chapter 7: Vegetables and  certain roots and tubers

0701

90 

00 

00

- Other

0702

00

00

00

Tomatoes, fresh or chilled

0703

 

 

 

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled (other than those for breeding)

0704

 

 

 

Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled

0705

 

 

 

Lettuce (lactuca sativa) and chicory (cichorium spp), fresh or chilled

0706

 

 

 

Carrots, turnips, salad beetroots, salsify, celeriac, radishes and similar edible roots, fresh or chilled

0707

00

00

00

Cucumbers and gherkins, fresh or chilled

0708

 

 

 

Leguminous vegetables, whether or not shelled, fresh or chilled

0709

 

 

 

Other vegetables, fresh and chilled

0710

 

 

 

Vegetables (whether or not cooked by steaming or boiling), frozen

0711

 

 

 

Vegetables, provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0712

 

 

 

Dried vegetables, whole, cut, broken or in powder, but not further prepared

0713

 

 

 

Dried leguminous vegetables of various kinds, shelled, whether or not skinned or split (other than those for breeding)

0714

 

 

 

Manioc, arrowroot, sallep, Jerusalem artichokes, sweet

potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

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