This Decision amends, supplements the names and tax rates of certain groups of items in the Import Tariff Schedule. In particular, it specifies the tax rate for automobile spare parts sets type CKD1 to apply only to automobile joint ventures with decisions from the Ministry of Trade.
Scope of application
Importers, customs authorities
Key points
- Importers → must comply with the new names and tax rates prescribed in the Amended and Supplemental Import Tariff Schedule (Article 1).
- Automobile joint ventures → shall be subject to separate tax rates for automobile spare parts sets type CKD1 after receiving a decision from the Ministry of Trade (Article 2).
- This Decision → shall take effect from February 1, 1997 for all import declarations registered with the customs authority.
- Customs authorities → must apply the new names and tax rates as prescribed (Article 3).
- The Ministry of Trade → shall be responsible for issuing decisions to automobile joint ventures regarding the application of separate tax rates for automobile spare parts sets type CKD1.
🌐 Social impact of this document
- Importers can accurately know the new names and tax rates of goods, helping to calculate business costs.
- Automobile joint ventures benefit from being subject to separate tax rates for automobile spare parts sets type CKD1.
- The complexity in managing import tariffs increases due to changes in the names and tax rates of many items.
❓ Frequently asked questions
When will the new names and tax rates be applied?
This Decision shall take effect from February 1, 1997 for all import declarations registered with the customs authority.
How are automobile joint ventures subject to separate tax rates for automobile spare parts sets type CKD1?
After receiving a decision from the Ministry of Trade, automobile joint ventures will be subject to separate tax rates as prescribed.
What must the customs authority implement?
Must apply the new names and tax rates as prescribed in the Amended and Supplemental Import Tariff Schedule.
Full text
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MINISTRY OF FINANCE ----------------- |
SOCIALIST REPUBLIC OF VIETNAM ----------------------------------- |
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NUMBER: 02/1997/TC-QĐ-TCT |
HA NOI, February 1, 1997 |
Pursuant to …;
ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 02 TC/QĐ/TCT DATED FEBRUARY 1, 1997
REGARDING AMENDMENTS AND SUPPLEMENTS TO THE NAMES AND RATES OF CERTAIN GROUPS OF GOODS IN THE IMPORT DUTY TABLE
BASED ON THE FRAMEWORK OF IMPORT DUTY RATES AS ENACTED IN RESOLUTION NO. 537A/NQ-HĐNN8 OF THE STATE COUNCIL ON FEBRUARY 22, 1992, AMENDED AND COMPLEMENTED BY RESOLUTIONS NO. 31 NQ/UBTVQH9 OF MARCH 9, 1993, NO. 174 NQ/UBTVQH9 OF MARCH 26, 1994, NO. 290 NQ/UBTVQH9 OF SEPTEMBER 7, 1995, AND NO. 293 NQ/UBTVQH9 OF NOVEMBER 8, 1995 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY, TERM 9;
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
BASED ON THE GUIDANCE OF THE PRIME MINISTER AS ANNOUNCED IN OFFICE OF THE GOVERNMENT LETTER NO. 3998/KTN OF AUGUST 19, 1996;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
AMEND AND SUPPLEMENT THE NAMES AND RATES OF IMPORT DUTIES FOR CERTAIN GROUPS OF GOODS AS PROVIDED IN THE IMPORT DUTY TABLE ISSUED WITH DECISION NO. 280/TTg OF MAY 28, 1994 OF THE PRIME MINISTER AND THE AMENDMENT AND SUPPLEMENT LISTS OF THE IMPORT DUTY TABLE ISSUED WITH DECISIONS NO. 1233 TC/QĐ/TCT OF DECEMBER 9, 1995; NO. 443/TC/QĐ/TCT OF MAY 4, 1996; AND NO. 861A TC/QĐ/TCT OF SEPTEMBER 15, 1996 OF THE MINISTER OF FINANCE TO NEW NAMES AND RATES OF IMPORT DUTIES AS LISTED IN THE AMENDMENT AND SUPPLEMENT LIST OF THE IMPORT DUTY TABLE ISSUED WITH THIS DECISION.
After receiving opinions from relevant ministries and sectors;
DECISION:
Article 1: THE RATE OF IMPORT DUTY APPLICABLE TO COMPLETE KIT WITHOUT ENGINE (CKD) AUTOMOBILE PARTS SETS WITH ELECTROSTATICALLY PAINTED CHASSIS AND BODY (AS PROVIDED IN THE AMENDMENT AND SUPPLEMENT LIST OF THE IMPORT DUTY TABLE ISSUED WITH THIS DECISION) SHALL BE APPLIED TO AUTOMOBILE JOINT VENTURES IN SPECIFIC CASES AFTER A DECISION IS ISSUED BY THE MINISTRY OF TRADE, ACCORDING TO THE GUIDANCE OF THE PRIME MINISTER IN OFFICE OF THE GOVERNMENT LETTER NO. 3998/KTN OF AUGUST 19, 1996.
Article 2: THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO ALL IMPORT DECLARATIONS REGISTERED WITH CUSTOMS AUTHORITIES FROM FEBRUARY 1, 1997.
Article 3: This Decision shall take effect and be applied to all customs declarations for imported goods registered with the customs authority from February 1, 1997.
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Vu Mong Giao (Signed) |
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