Decision No. 107/2008/QD-BTC adjusts preferential import tariff rates for certain goods, abolishes preferential import tariff rates for animal or vegetable fats and oils. This decision takes effect from November 28, 2008.
Các điểm cốt lõi
- Based on the Law on Export Tax and Import Tax No. 45/2005/QH11 and Decree No. 149/2005/NĐ-CP of the Government
- Adjusting preferential import tariff rates for certain goods from November 28, 2008
- Abolishing preferential import tariff rates for animal or vegetable fats and oils
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses are affected by import costs, particularly for animal or vegetable fats and oils.
- Businesses may reduce costs if they import goods subject to adjusted tariff rates.
❓ Câu hỏi thường gặp
What are the new preferential import tariff rates for which goods?
The Decision does not specify specific tariff rates, only adjusting from November 28, 2008.
How are the preferential import tariff rates for animal or vegetable fats and oils abolished?
Abolishing preferential import tariff rates applied to subheadings 04.07, 04.08, and all items under the category of animal or vegetable fats and oils.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette, applicable to customs declarations for imported goods registered with customs authorities from November 28, 2008.
What must businesses do to comply with this Decision?
Businesses need to adjust their import documentation according to the new tariff rates from November 28, 2008.
Which goods does this Decision apply to?
This Decision adjusts preferential import tariff rates for certain groups of goods and abolishes preferential import tariff rates for animal or vegetable fats and oils.
Toàn văn
Pursuant to …;
REGARDING THE ADJUSTMENT OF THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN GROUPS OF GOODS IN THE LIST OF PREFERENTIAL IMPORT DUTIES
_______________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
BASED ON RESOLUTION NO. 295/2007/NQ-UBTVQH12 OF SEPTEMBER 28, 2007, ISSUED BY THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON THE ISSUE OF THE EXPORT TAX LIST ACCORDING TO THE CATEGORY OF GOODS SUBJECT TO TAX AND THE TAX RATES FOR EACH CATEGORY OF GOODS, THE LIST OF PREFERENTIAL IMPORT DUTIES ACCORDING TO THE CATEGORY OF GOODS SUBJECT TO TAX AND THE PREFERENTIAL RATES FOR EACH CATEGORY OF GOODS;
BASED ON DECREE NO. 149/2005/ND-CP OF DECEMBER 8, 2005, ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
BASED ON DECREE NO. 77/2003/ND-CP OF JULY 1, 2003, ISSUED BY THE GOVERNMENT DEFINING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. ADJUST THE RATE OF PREFERENTIAL IMPORT DUTY APPLICABLE TO CERTAIN GROUPS OF GOODS AS PROVIDED IN DECISION NO. 106/2007/QD-BTC OF DECEMBER 20, 2007, ISSUED BY THE MINISTER OF FINANCE INTO NEW RATES OF PREFERENTIAL IMPORT DUTY AS SET OUT IN THE ATTACHED LIST AND APPLY THESE TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM NOVEMBER 28, 2008.
Article 2. ABOLISH THE RATE OF PREFERENTIAL IMPORT DUTY APPLICABLE TO GOODS BELONGING TO SUBGROUPS 04.07, 04.08 AND ALL GOODS IN THE CATEGORY OF ANIMAL OR VEGETABLE FAT AND OIL AS PROVIDED IN LIST C ANNEX 1 ATTACHED TO DECISION NO. 106/2007/QD-BTC MENTIONED ABOVE.
Article 3. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE./.
DEPUTY MINISTER
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