Decision No. 144/2002/QD-BTC amends tariff rates for certain items in the Preferential Import Tax Schedule, effective from January 1, 2003.
要点
- Steel billets, two-wheeled motorcycles with engines, motorcycle engines → their preferential import tax rates will be adjusted according to the new amended list
- Customs declarations for imported goods from January 1, 2003 → shall apply the new tariff rates
- Previous provisions contrary to this decision → shall be abolished
🌐 本文件的社会影响
- Positive impact: Reduces import costs for manufacturing enterprises, lowers final product prices
- Negative impact: May affect supply and market prices of steel billets, two-wheeled motorcycles with engines
❓ 常见问题
Which items have their tax rates adjusted?
Steel billets, two-wheeled motorcycles with engines, motorcycle engines.
When does the new tariff rate take effect?
From January 1, 2003.
How are previous regulations that contradict this decision abolished?
All previous regulations contrary to this decision shall be abolished.
What is the new tariff rate?
The document does not specify the new tariff rates, only mentioning adjustment according to the new amended list.
Who is this decision applicable to?
It applies to all customs declarations for imported goods submitted to the Customs authorities from January 1, 2003.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the tariff rates for certain items in the Import Tariff Schedule
for preferential import tariffs
__________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to 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 Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Decision No. 147/2002/QĐ-TTg dated October 25, 2002 of the Prime Minister on the management mechanism for export and import, production and assembly of two-wheeled motorized vehicles and spare parts during the period 2003-2005;
Pursuant to the guidance of the Prime Minister in Circular No. 5110/VPCP-KTTH dated September 16, 2002 of the Government Office regarding preferential import tariffs for certain items when implementing the removal of import restrictions; Circular No. 5521/VPCP-KTTH dated October 3, 2002 of the Government Office regarding preferential import tariffs for steel billets and steel products;
At the proposal of the Director General of the General Department of Taxation;
DECISION:
Article 1: Amend the preferential import tariff rates for steel billets, two-wheeled motorized vehicles, and motorcycle engines specified in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and the List of Name and Preferential Import Tariff Rate Amendments for Certain Items in the Preferential Import Tariff Schedule issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance to new preferential import tariff rates as stipulated in the List of Tariff Rate Amendments for Certain Item Groups in the Preferential Import Tariff Schedule issued together with this Decision.
Article 2: This Decision shall take effect and be applied to all Import Declarations submitted to Customs authorities from January 1, 2003. All previous regulations contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
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