Customs Duty Act of Bhutan 2021
Total Page:16
File Type:pdf, Size:1020Kb
འབྲུག་୲་ཅ་དམ་ལ་གྱི་བཅའ་ཁྲིམས་ ༢༠༢༡ ཅན་མ། Customs Duty Act of Bhutan 2021 དཀར་ཆག། དོན་ཚན། ཤོག་லངས། ፼་སོད། .............................................................................................................................................................༡ 轺荴་ ༡ པ། སྔོན་བརྗོད། ...................................................................................................................... ༡ མཚན་གནས། ................................................................................................................................................༡ འ་བ杴གས་羳་歺ས། ..................................................................................................................................༡ ޱབ་ཚད། ........................................................................................................................................................༡ ཆ་捺ད།..............................................................................................................................................................................༡ 轺荴་ ༢ པ། ཅ་དམ་ལ་ཚད། ...............................................................................................................༢ TABLE OF COTENTS Title ........................................................................................Page Preamble ...................................................................................... 1 Chapter 1: Preliminary ............................................................. 1 Title .............................................................................................. 1 Commencement ........................................................................... 1 Extent ........................................................................................... 1 Repeal .......................................................................................... 1 Chapter 2: Customs Duty Rates ............................................... 2 Preamble In line with section 29, Chapter 6 of the Customs Act of Bhutan 2017, the Parliament of the Kingdom of Bhutan hereby revises the customs duty for goods classified in the Bhutan Trade Classification. CHAPTER 1 PRELIMINARY Title 1. This Act is the Customs Duty Act of Bhutan 2021. Commencement 2. This Act comes into force on the day the Act is introduced by the Finance Minister in the National Assembly of Bhutan on the 20th Day of the 4th Month of the Female Iron Ox Year corresponding to the 31st Day of May 2021. Extent 3. This Act extends to the whole of the Kingdom of Bhutan. Repeal 4. This Act repeals customs duty under: (1) Section 8 of Tax Revision Act 2011; (2) Section 2.1 and 2.2, Chapter 2 of the Tax Act 2014; (3) Section 9, chapter 3 of the Revised Taxes and Levies Act of Bhutan 2016; and Customs Duty Act of Bhutan 2021 1 ፼་鮤ོད། འབྲུག་୲་སྤྱི་ཚོགས་ཀྱིས་ འབྲུག་୲་ཅ་དམ་བཅའ་ཁྲིམས་ ༢༠༡༧ ཅན་མ荲་ 轺荴་ ༦དོན་ཚན་ ༢༩ པ荲་དངས་དོན་辟ར་ འབྲུག་୲་ཚོང་୲་དབྱེ་譲མ་ནང་ ཅ་ཆས་དབྱེ་ཁག་བཟོ་ཡོད་捲་୲་ ཅ་དམ་ལ་歴་བསྐྱར་བཟོ་མཛད་䝺་ གཤམ་གསལ་辟ར་ཆ་འὼག་མཛད་གྲུབ། 轺荴་ ༡ པ། སྔོན་བརྗོད། མཚན་གནས། ༡. བཅའ་ཁྲིམས་འ䝲་ འབྲུག་୲་ཅ་དམ་ལ་གྱི་བཅའ་ཁྲིམས་ ༢༠༢༡ ཅན་མ་ꍲན། འ་བ杴གས་羳་歺ས། ༢. བཅའ་ཁྲིམས་འ䝲་ རང་轴གས་གནམ་ལོ་辕གས་མོ་ளང་ལོ་ 羳་ ༤ པ荲་歺ས་ ༢༠ 轴འམ་ སྤྱི་ལོ ༢༠༢༡ 羳་ ༥ པ荲་歺ས་ ༣༡ 轴་ ད፴ལ་རྩིས་བོན་པོ་୲ས་ འབྲུག་୲་རྒྱལ་ཡོངས་ ཚོགས་འ䝴荲་ནང་ ፼་鮤ོད་འབད་བ荲་❲ནམ་ལས་ བ鮟ར་鮤ོད་འབད་ད། ޱབ་ཚད། ༣. བཅའ་ཁྲིམས་འ䝲་୲ས་ འབྲུག་୲་ས་ཁྱོན་ཡོངས་轴་ޱབ་ཚད་ཡོདཔ་ꍲན། ཆ་捺ད། ༤. བཅའ་ཁྲིམས་འ䝲་୲ས་ གཤམ་གསལ་གྱི་དངས་དོན་歴་ནང་ ཅ་དམ་ལ་འݼད་ཡོད་捲་ 歴་ཆ་捺ད་བཏངམ་ꍲན། (༡) ལ་བསྐྱར་བཟོ荲་བཅའ་ཁྲིམས་ ༢༠༡༡ ཅན་མ荲་ དོན་ཚན་ ༨ པ། དང་། (༢) ལ་གྱི་བཅའ་ཁྲིམས་ ༢༠༡༤ ཅན་མ荲་ 轺荴་ ༢ པ荲་དོན་ཚན་ ༢.༡ དང་ ༢.༢ པ། (༣) འབྲུག་୲་ལ་དང་བསྡུ་བང་୲་ ཆ་ཤས་གཞན་གྱི་ བསྐྱོར་བཟོ荲་བཅའ་ཁྲིམས་ ༢༠༡༦ ཅན་མ荲་ དོན་ཚན་ 轺荴་ ༣ པ荲་དོན་ཚན་ ༩ པ། འབྲུག་୲་ཅ་དམ་ལ་གྱི་བཅའ་ཁྲིམས་ ༢༠༢༡ ཅན་མ། ༡ (4) Section 7 of the Tax (Amendment) Act of Bhutan 2020. CHAPTER 2 CUSTOMS DUTY RATES 5. The Customs Duty for goods classified in Bhutan Trade Classification is revised as provided under Schedule. Customs Duty Act of Bhutan 2021 2 (༤) འབྲུག་୲་ལ་གྱི་ (འཕྲི་སོན་) བཅའ་ཁྲིམས་ ༢༠༢༠ ཅན་མ荲་དོན་ཚན་ ༧ པ། 轺荴་ ༢ པ། ཅ་དམ་ལ་ཚད། ༥. འབྲུག་୲་ཚོང་୲་དབྱེ་譲མ་ནང་ ཅ་ཆས་དབྱེ་བ་བཟོ་ཡོད་捲་୲་ ཅ་དམ་ལ་歴་罴ར་䝺བ་ ༡ པ་དང་འཁྲིལ་ བསྐྱར་བཟོ་འབད་ཡོད། འབྲུག་୲་ཅ་དམ་ལ་གྱི་བཅའ་ཁྲིམས་ ༢༠༢༡ ཅན་མ། ༢ SCHEDULE -1- REVISION OF CUSTOMS DUTY SECTION I LIVE ANIMALS; ANIMAL PRODUCTS CHAPTER 1 LIVE ANIMALS (% except otherwise Heading BTC Code Commodity Description Unit specified) Duty 01.01 Live horses, asses, mules and hinnies. - Horses: 0101.21.00 - - Pure-bred breeding animals NMB 0 0101.29.00 - - Other NMB 0 0101.30.00 - Asses NMB 0 0101.90.00 - Other NMB 0 1.02 Live bovine animals. - Cattle: 0102.21.00 - - Pure-bred breeding animals NMB 0 0102.29.00 - - Other NMB 0 - Buffalo: 0102.31.00 - - Pure-bred breeding animals NMB 0 0102.39.00 - - Other NMB 0 0102.90.00 - Other NMB 0 01.03 Live swine. 0103.10.00 - Pure-bred breeding animals NMB 0 - Other: 0103.91.00 - - Weighing less than 50 kg NMB 0 0103.92.00 - - Weighing 50 kg or more NMB 0 01.04 Live sheep and goats. 0104.10.00 - Sheep NMB 0 0104.20.00 - Goats NMB 0 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, 01.05 geese, turkeys and guinea fowls. - Weighing not more than 185 g: Customs Duty Act of Bhutan 2021 3 (% except otherwise Heading BTC Code Commodity Description Unit specified) Duty Fowls of the species Gallus 0105.11.00 - - NMB 0 domesticus 0105.12.00 - - Turkeys NMB 0 0105.13.00 - - Ducks NMB 0 0105.14.00 - - Geese NMB 0 0105.15.00 - - Guinea fowls NMB 0 - Other: Fowls of the species Gallus 0105.94.00 - - NMB 0 domesticus 0105.99.00 - - Other NMB 0 01.06 Other live animals. - Mammals: 0106.11.00 - - Primates NMB 10 Whales, dolphins and porpoises (mammals of the order cetacea); manatees and dugongs (mammals of 0106.12.00 - - NMB 10 the order sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) Camels and other camelids 0106.13.00 - - NMB 10 (Camelidae) 0106.14.00 - - Rabbits and hares NMB 10 0106.19.00 - - Other NMB 10 0106.20.00 - Reptiles (including snakes and turtles) NMB 10 - Birds: 0106.31.00 - - Birds of prey NMB 10 Psittaciformes (including parrots, 0106.32.00 - - NMB 10 parakeets, macaws and cockatoos) Ostriches; emus (Dromaius 0106.33.00 - - NMB 10 novaehollandiae) 0106.39.00 - - Other NMB 10 - Insects: Customs Duty Act of Bhutan 2021 4 (% except otherwise Heading BTC Code Commodity Description Unit specified) Duty 0106.41.00 - - Bees NMB 0 0106.49.00 - - Other NMB 10 0106.90.00 - Other NMB 10 Customs Duty Act of Bhutan 2021 5 CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL. (% except Unit otherwise Heading BTC Code Commodity Description specified) Duty 02.01 Meat of bovine animals, fresh or chilled. 0201.10.00 - Carcasses and half-carcasses KGM 10 0201.20.00 - Other cuts with bone in KGM 10 0201.30.00 - Boneless KGM 10 02.02 Meat of bovine animals, frozen. 0202.10.00 - Carcasses and half-carcasses KGM 10 0202.20.00 - Other cuts with bone in KGM 10 0202.30.00 - Boneless KGM 10 02.03 Meat of swine, fresh, chilled or frozen. - Fresh or chilled: 0203.11.00 - - Carcasses and half-carcasses KGM 10 0203.12.00 - - Hams, shoulders and cuts thereof, KGM 10 with bone in 0203.19.00 - - Other KGM 10 - Frozen: 0203.21.00 - - Carcasses and half-carcasses KGM 10 0203.22.00 - - Hams, shoulders and cuts thereof, KGM 10 with bone in 0203.29.00 - - Other KGM 10 02.04 Meat of sheep or goats, fresh, chilled or frozen. 0204.10.00 - Carcasses and half-carcasses of KGM 10 lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 0204.21.00 - - Carcasses and half-carcasses KGM 10 0204.22.00 - - Other cuts with bone in KGM 10 0204.23.00 - - Boneless KGM 10 Customs Duty Act of Bhutan 2021 6 (% except Unit otherwise Heading BTC Code Commodity Description specified) Duty 0204.30.00 - Carcasses and half-carcasses of KGM 10 lamb, frozen - Other meat of sheep, frozen: 0204.41.00 - - Carcasses and half-carcasses KGM 10 0204.42.00 - - Other cuts with bone in KGM 10 0204.43.00 - - Boneless KGM 10 0204.50.00 - Meat of goats KGM 10 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 0205.00.00 - Meat of horses, asses, mules or KGM 10 hinnies, fresh, chilled or frozen 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. 0206.10.00 - Of bovine animals, fresh or chilled KGM 10 - Of bovine animals, frozen: 0206.21.00 - - Tongues KGM 10 0206.22.00 - - Livers KGM 10 0206.29.00 - - Other KGM 10 0206.30.00 - Of swine, fresh or chilled KGM 10 - Of swine, frozen: 0206.41.00 - - Livers KGM 10 0206.49.00 - - Other KGM 10 0206.80.00 - Other, fresh or chilled KGM 10 0206.90.00 - Other, frozen KGM 10 02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus : 0207.11.00 - - Not cut in pieces, fresh or chilled KGM 10 0207.12.00 - - Not cut in pieces, frozen KGM 10 0207.13.00 - - Cuts and offal, fresh or chilled KGM 10 Customs Duty Act of Bhutan 2021 7 (% except Unit otherwise Heading BTC Code Commodity Description specified) Duty 0207.14.00 - - Cuts and offal, frozen KGM 10 - Of turkeys: 0207.24.00 - - Not cut in pieces, fresh or chilled KGM 10 0207.25.00 - - Not cut in pieces, frozen KGM 10 0207.26.00 - - Cuts and offal, fresh or chilled KGM 10 0207.27.00 - - Cuts and offal, frozen KGM 10 - Of ducks: 0207.41.00 - - Not cut in pieces, fresh or chilled KGM 10 0207.42.00 - - Not cut in pieces, frozen KGM 10 0207.43.00 - - Fatty livers, fresh or chilled KGM 10 0207.44.00 - - Other, fresh or chilled KGM 10 0207.45.00 - - Other, frozen KGM 10 - Of geese: 0207.51.00 - - Not cut in pieces, fresh or chilled KGM 10 0207.52.00 - - Not cut in pieces, frozen KGM 10 0207.53.00 - - Fatty livers, fresh or chilled KGM 10 0207.54.00 - - Other, fresh or chilled KGM 10 0207.55.00 - - Other, frozen KGM 10 0207.60.00 - Of guinea fowls KGM 10 02.08 Other meat and edible meat offal, fresh, chilled or frozen.