This Decision adjusts the preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule. This applies to customs declarations from December 2, 2008.
Scope of application
Importers of goods, Customs authorities
Key points
- Importers of goods under subheading 2710 must apply the new preferential import tariff rates according to the List attached to this Decision.
- The Customs authority must implement inspection and tax collection according to the new preferential import tariff rates from December 2, 2008.
- The preferential import tariff rates for certain goods under subheading 2710 are specifically adjusted in the List attached to this Decision.
- This Decision takes effect fifteen days after its publication in the Official Gazette.
- Importers must comply with the new preferential import tariff rates when submitting customs declarations from December 2, 2008.
🌐 Social impact of this document
- Enterprises importing goods under subheading 2710 will be affected by import tax costs.
- The Customs authority has additional work in inspecting and collecting taxes according to the new rates.
- End consumers may be indirectly affected due to increased product prices.
❓ Frequently asked questions
What goods does the new tariff rate apply to?
It applies to certain goods under subheading 2710 according to the List attached to this Decision.
When does the decision take effect?
The Decision takes effect fifteen days after its publication in the Official Gazette.
What must the Customs authority do?
Must implement inspection and tax collection according to the new preferential import tariff rates from December 2, 2008.
Full text
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MINISTRY OF FINANCE ------------ Decision No.: 110/2008/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- Hanoi, December 1, 2008 |
DECISION
Regarding the adjustment of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
goods belonging to subheading 2710 in the Preferential Import Tariff Schedule
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THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
Pursuant to Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating 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 preferential import tax rates for certain goods under subheading 2710 as specified in Decision No. 106/2007/QD-BTC dated December 20, 2007 and subsequent decisions amending and supplementing issued by the Minister of Finance to new preferential import tax rates as set out in the attached List.
Article 2. This Decision applies to customs declarations for imported goods registered with customs authorities from December 2, 2008 and takes effect fifteen days after its publication in the Official Gazette./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Tax Policy Department. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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