THE MINISTRY OF TRADE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, April 1, 2004
PROMULGATING THE LIST OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS
THE MINISTER OF TRADE
Pursuant to the Government's Decree No. 29/2004/ND-CP of January 16, 2004 defining the functions, tasks, powers and organizational structure of the Trade Ministry;
Pursuant to the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 of May 20, 1998;
After consulting the concerned ministries and branches;
Article 1.- To promulgate together with this Decision the List of consumer goods to serve the determination of import tax payment time limits.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and replaces the Trade Minister's Decision No. 1655/1998/QD-BTM of December 25, 1998.
FOR THE MINISTER OF TRADE
Mai Van Dau
OF CONSUMER GOODS TO SERVE THE DETERMINATION OF IMPORT TAX PAYMENT TIME LIMITS
(Promulgated together with the Trade Minister's Decision No. 0404/2004/QD-BTM of April 1, 2004)
This list of consumer goods was drawn up by the Trade Ministry on the basis of Vietnam's List of export goods, and import goods promulgated together with the Finance Minister's Decision No. 82/2003/QD-BTC of June 13, 2003.
The use principles of this List of consumer goods shall be as follows:
1. The List of consumer goods shall serve only the determination of import tax payment time limits, without relating to and affecting other current regulations of the State on management of import goods.
2. The full titles of chapters in this list are the titles specified in Vietnam's List of export goods and import goods, promulgated together with above-said Finance Minister's Decision No. 82/2003/QD-BTC.
3. Commodities in chapters not specified in this list shall not be considered consumer goods.
For example: No goods specified in Chapters 1, 5, 11,... are consumer goods.
4. All goods of the chapters included in the list, which are the whole chapter, are consumer goods, except otherwise provided for by the list.
For example: All goods in Chapters 16, 46, 57, ... are consumer goods. All goods in Chapter 61 are consumer goods, except for those under subheadings No. 61143010 and 61149010.
5. In cases where only 4-digit headings or 6-digit subheadings are listed, all goods under 8-digit subheadings of such 4-digit headings or 6-digit subheadings shall be considered consumer goods, except otherwise provided for by the list.
For example: All dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared under heading No. 0712, including onion (under sub-heading No. 07122000), Jew's ear (Agaricus spp., sub-heading No. 07123100), tremella (Tremella spp., sub-heading No. 07123300), truffle (truffle - sub-heading No. 07123910), etc., are all consumer goods.
6. In cases where the 4-digit headings and 6-digit sub-headings are extended to 8-digit sub-headings, only goods under newly-extended 8-digit sub-headings are considered consumer goods, while goods under other sub-headings shall not be considered consumer goods.
For example: In heading No. 9004, only sun glasses (under sub-heading No. 90041090) and swim goggles (under sub-heading No. 90049030) are consumer goods, glasses and goggles of other types under this heading shall not be considered consumer goods.
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