Decision No. 02/2007/QD-BTC of the Ministry of Finance amends preferential import tariff rates for certain mechanical, electrical, and electronic spare parts and accessories. The Decision takes effect fifteen days from the date of publication in the Official Gazette.
Key points
- The Ministry of Finance → amends preferential import tariff rates for certain mechanical, electrical, and electronic spare parts and accessories
- Customs declarations for imported goods registered with customs authorities → apply new tax rates from the date the Decision comes into force
🌐 Social impact of this document
- Citizens/businesses will have to comply with the new tax rates, affecting import costs
- Manufacturing enterprises may reduce input costs if they use spare parts and accessories within the scope of preferential treatment
❓ Frequently asked questions
What is the new tax rate?
The new tax rates are specified in the List attached to this Decision. Specific tax rates are not mentioned in the text.
When does the Decision take effect?
The Decision takes effect fifteen days from the date of publication in the Official Gazette.
Who is subject to taxation?
Enterprises importing goods listed as mechanical, electrical, and electronic spare parts and accessories as stipulated in this Decision.
When does the Decision apply to customs declarations?
Applies to customs declarations for imported goods registered with customs authorities from the date the Decision comes into force.
Full text
Pursuant to …;
Regarding the amendment of import tax rates for certain types of mechanical, electrical, and electronic spare parts and components
goods of mechanical spare parts, electrical components, and electronic parts
_____________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tax schedule according to the list of taxable goods categories and tax rate ranges for each category, the preferential import tax schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 11 of Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Tax Policy Department.
DECISION:
Article 1. Amend the preferential import tax rates for certain types of mechanical, electrical, and electronic spare parts and components in the Preferential Import Tariff Schedule issued together with Decision No. 39/2006/QD-BTC dated July 28, 2006 and subsequent decisions amending and supplementing by the Minister of Finance to new preferential import tax rates specified in the List attached to this Decision.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from the date this Decision takes effect./.
DEPUTY MINISTER
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