Decision No. 110/2003/QĐ-BTC on Issuing the Preferential Import Tariff Schedule

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of the Preferential Import Tariff Schedule

THE MINISTER OF FINANCE 

Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to the Decree No. 77/2003/NĐ-CP dated 1/07/2003 Pursuant to the Government's Decree on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the Tariff Schedule according to the List of Goods Subject to Import Duties issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Session X, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly, Session XI;

Based on Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;

Based on the conclusion of the Prime Minister in Notification No. 82/TB-VPCP dated 16/6/2003 concerning tax policy for automobiles and automobile spare parts;

After consulting the opinions of relevant Ministries and Sectors and following the proposal of the Director General of the General Department of Taxation,

DECISION:

For goods not detailed specifically in Schedule II, the preferential import tariff rate shall be applied as prescribed in Schedule I.

Goods that have been reclassified with new codes and names are summarized and guided in the annex attached to this Decision.

Article 2. As for used automobiles, including cargo vehicles designed for transportation with a maximum gross weight not exceeding 20 tons (group 8704) and passenger vehicles, including passenger vehicles with separate luggage compartments (groups 8702, 8703), if not specified with preferential import tariff rates for used vehicles, they shall apply a preferential import tariff rate higher by 50 percent than the preferential import tariff rate for new vehicles of the same type as prescribed in the Preferential Import Tariff Schedule.

Article 3. For sets of automobile components CKD1 of enterprises permitted to import for production and assembly in 2003, the preferential import tariff rate shall be applied as prescribed in Decisions No. 41/2000/QĐ-BTC dated March 17, 2000, No. 210/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance until December 31, 2003. From January 1, 2004, it will be implemented in accordance with this Decision.

Abolish the differential price collection or additional fee prescribed in Decisions No. 42/2000/QĐ-BTC dated March 17, 2000, No. 35/2001/QĐ-BTC dated April 18, 2001 of the Minister of Finance, Decision No. 404/VGCP-TLSX dated May 14, 1994 of the Head of the State Price Control Board, and previous regulations contrary to this Decision.

For polyvinyl chloride powder and granules, the additional fee will continue to be collected in accordance with the current provisions in Decision No. 17/1999/QĐ-BVGCP dated April 3, 1999 of the Head of the State Price Control Board, Decision No. 03/2000/QĐ-BTC dated January 7, 2000 of the Minister of Finance; for welded steel pipes, the additional fee will continue to be collected in accordance with the current provisions in Decision No. 121/VGCP-TLSX dated September 29, 1997 of the Head of the State Price Control Board./.

Article 4. Abolish the price differential collection or additional charge stipulated in Decisions No. 42/2000/QĐ-BTC dated March 17, 2000, No. 35/2001/QĐ-BTC dated April 18, 2001, issued by the Minister of Finance, Decision No. 404/VGCP-TLSX dated May 14, 1994, issued by the Head of the Government Price Management Board, and previous regulations that conflict with the provisions of this Decision.

For polyvinyl chloride (PVC) powder and grains, the additional charge will continue to be collected according to the current regulations set forth in Decision No. 17/1999/QĐ-BVGCP dated April 3, 1999, issued by the Head of the Government Price Management Board, and Decision No. 03/2000/QĐ-BTC dated January 7, 2000, issued by the Minister of Finance; for welded steel pipes, the additional charge will continue to be collected according to the current regulations set forth in Decision No. 121/VGCP-TLSX dated September 29, 1997, issued by the Head of the Government Price Management Board.