This Decision issues the List of Consumer Goods to determine the time limit for import tax payment, replacing previous decisions.
Key points
- The Ministry of Trade → issues the List of Consumer Goods to determine the time limit for import tax payment
- This Decision shall take effect fifteen days from the date of publication in the Official Gazette
🌐 Social impact of this document
- Enterprises will comply with the new List, affecting their import plans and management costs
- Citizens are not directly affected
❓ Frequently asked questions
What does this List of Consumer Goods include?
The List issued together with this Decision details consumer goods that need to determine the time limit for import tax payment.
When does this Decision take effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Will previous decisions remain effective?
Decisions No. 0404/2004/QĐ-BTM and the supplementary adjustment Decision No. 1341/2004/QĐ-BTM of the Ministry of Trade have been replaced.
Who is this List applicable to?
This List applies to enterprises when importing consumer goods to determine the time limit for import tax payment.
What is the specific time period for tax payment?
The time limit for tax payment is determined based on the List of Consumer Goods; there is no detailed information about the specific time period in this Decision.
Full text
Pursuant to …;
Regarding the issuance of the List of Consumer Goods for the purpose of determining the period for payment of import duties
___________________________________
THE MINISTER OF TRADE
Pursuant to Decree No. 29/2004/NĐ-CP dated January 16, 2004 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Commerce;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax No. 045/2005/QH11 dated June 14, 2005;
DECISION:
Article 1. The List of Consumer Goods for the purpose of determining the period for payment of import duties is hereby issued together with this Decision.
Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette and shall supersede Decisions No. 0404/2004/QĐ-BTM dated April 1, 2004 and Decision No. 1341/2004/QĐ-BTM dated September 21, 2004 of the Ministry of Trade./.
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