Circular No. 20/2010/TT-BCT stipulates the List of Consumer Goods for determining the deadline for paying import tax.

This Circular stipulates the List of Consumer Goods to determine the deadline for paying import tax, applicable to importers of goods. This Circular takes effect from July 2, 2010, and revokes certain previous decisions.

文号20/2010/TT-BCT
文件类型Circular
发布机关Ministry of Industry and Trade
签署人Nguyễn Thành Biên — Thứ trưởng
更新27/06/2026
行业Industry and Trade
领域Import-Export
发布日期17/05/2010
生效日期02/07/2010
失效日期09/05/2011
状态Expired
✦ 智能摘要

This Circular stipulates the List of Consumer Goods to determine the deadline for paying import tax, applicable to importers of goods. This Circular takes effect from July 2, 2010, and revokes certain previous decisions.

要点

  • Importers may use the List of Consumer Goods to determine the deadline for paying import tax based on the Appendix attached hereto.
  • This Circular takes effect from July 2, 2010, and revokes previous decisions regarding the List of Consumer Goods.

🌐 本文件的社会影响

  • Positive impact: Helps importers accurately determine the deadline for paying import tax, avoiding violations of the law and penalties.
  • Negative impact: Requires time for businesses to adapt to the new List.

❓ 常见问题

Where is the List of Consumer Goods specified?

The List of Consumer Goods is specified in the Appendix attached hereto.

When does this Circular take effect?

This Circular takes effect from July 2, 2010.

Which previous decision does this Circular revoke?

This Circular revokes Decision No. 07/2007/QD-BTM, Decision No. 10/2008/QD-BCT, and Decision No. 27/2008/QD-BCT.

Who is the List of Consumer Goods applicable to?

The List of Consumer Goods is applicable to importers of goods.

In case of difficulties, who handles them?

In case of difficulties, importers and related parties should report to the Ministry of Industry and Trade for prompt resolution.

全文

CIRCULAR
Regulations on the List of Consumer Goods for the purpose of determining the period for payment of import duties
__________________________
 
Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
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 No. 45/2005/QH11 dated June 14, 2005;
The Minister of Industry and Trade promulgates the List of Consumer Goods for the purpose of determining the period for payment of import duties as follows:
Article 1. List of Consumer Goods
The List of Consumer Goods for the purpose of determining the period for payment of import duties is specified in the Appendix attached hereto.
Article 2. Effectiveness
1. This Circular takes effect from July 2, 2010.
2. Repeal Decision No. 07/2007/QĐ-BTM dated February 28, 2007 of the Minister of Trade on the issuance of the List of Consumer Goods for the purpose of determining the period for payment of import duties and Decision No. 10/2008/QĐ-BCT dated May 16, 2008 on supplementing the List of Consumer Goods for the purpose of determining the period for payment of import duties, and Decision No. 27/2008/QĐ-BCT dated August 11, 2008 of the Ministry of Industry and Trade on supplementing the issuance of the List of Consumer Goods for the purpose of determining the period for payment of import duties.
3. In the course of implementation, if any difficulties arise, traders and related parties shall report to the Ministry of Industry and Trade for timely resolution./.
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