Decision No. 08/2006/QD-BTC On Adjusting Preferential Import Tariff Rates for Certain Electronic Components and Spare Parts

Decision No. 08/2006/QD-BTC adjusts preferential import tariff rates for certain electronic components and spare parts. This decision shall take effect fifteen days from the date of publication in the Official Gazette.

문서 번호08/2006/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Trương Chí Trung — Thứ trưởng
업데이트29. 06. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일08. 02. 2006
발효일07. 03. 2006
효력 만료일
상태In effect
✦ 스마트 요약

Decision No. 08/2006/QD-BTC adjusts preferential import tariff rates for certain electronic components and spare parts. This decision shall take effect fifteen days from the date of publication in the Official Gazette.

핵심 사항

  • The preferential import tariff rates for electronic components and spare parts shall be adjusted according to the attached List.
  • Customs authorities shall apply import declarations for goods imported after fifteen days from the date of publication in the Official Gazette.

🌐 이 문서의 사회적 영향

  • Electronic enterprises may reduce import costs for components and spare parts if the new tariff rate is lower than before.
  • Consumers may benefit from reduced product prices due to decreased import costs.

❓ 자주 묻는 질문

What is the new preferential import tariff rate for electronic components and spare parts?

The new tariff rate is specified in the attached List in this Decision. Specific rates must be referred to in the attached List.

When does this Decision come into effect?

This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

What should businesses do to apply the new tariff rate?

Businesses need to use import declarations for goods imported according to the regulations after fifteen days from the date of publication in the Official Gazette.

Which electronic components and spare parts are subject to this Decision?

The specific items subject to tariff rate adjustment are electronic components and spare parts listed in the attached List in this Decision.

Will businesses be penalized if they do not comply with the new regulations?

This Decision does not specify penalties, but non-compliance may result in administrative consequences under current regulations.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 08/2006/QD-BTC
Hanoi, February 8, 2006

 

Pursuant to …;

Regarding the adjustment of preferential import tax rates for certain electronic components and spare parts

parts electronic

______________________________________

THE MINISTER OF FINANCE

Pursuant to the Law on Export Tax, Import Tax 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 groups and the tax rate range for each group, and the preferential import tax schedule according to the list of taxable goods groups and the preferential tax rate range for each group;

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/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;

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;

At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. Amend the preferential import tax rates for certain electronic components and spare parts as stipulated in Decision No. 110/2003/QD-BTC dated July 25, 2003, which was amended by Decision No. 15/2005/QD-BTC dated March 17, 2005 of the Minister of Finance, to new preferential import tax rates according to the attached Schedule.

Article 2. This Decision shall take effect and apply to customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette. / .

 

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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Decision No. 08/2006/QD-BTC On Adjusting Preferential Import Tariff Rates for Certain Electronic Components and Spare Parts
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