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Decree No. 207 On Amending the Minimum Tax Rate and Domestic Consumption Tax for Imported Goods

Decree No. 207 stipulates the amendment of the minimum tax rate and domestic consumption tax for certain imported goods into Vietnam, including cigarettes, cotton yarn, and cotton fabric.

文号207
文件类型Decree
发布机关Central Account
签署人Hồ Chí Minh — Chủ tịch Chính phủ
更新18/06/2026
领域Uncategorized
发布日期15/11/1946
生效日期30/11/1946
失效日期—
状态Expired
✦ 智能摘要

Decree No. 207 stipulates the amendment of the minimum tax rate and domestic consumption tax for certain imported goods into Vietnam, including cigarettes, cotton yarn, and cotton fabric.

适用范围

Importer

要点

  • The importer shall pay a minimum tax rate of 20% on cigarette imports and a domestic consumption tax of 8.25%
  • The importer shall pay a minimum tax rate of 10% on cotton yarn imports and a domestic consumption tax of 3.3%
  • The importer shall pay a minimum tax rate of 10% on cotton fabric and products made from cotton fabric imports and a domestic consumption tax of 3.3%
  • Import enterprises bear financial burdens due to additional taxes
  • Consumers may be affected by increased prices for goods

🌐 本文件的社会影响

  • Import enterprises bear financial burdens due to additional taxes
  • Consumers may be affected by increased prices for goods

❓ 常见问题

What is the minimum tax rate on cigarette imports?

The minimum tax rate on cigarette imports is 20%.

What is the domestic consumption tax rate for cotton yarn and cotton fabric?

The domestic consumption tax rate for cotton yarn and cotton fabric is 3.3%.

全文

DECREE-LAW

OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

NUMBER 207 DATED MONTH NOVEMBER YEAR 1946

 

THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

Pursuant to the Decree-Law of September 10, 1945 temporarily suspending existing customs laws and tax rates,

At the request of the Minister of Finance,

After consultation with the Standing Committee of the National Assembly and the Council of Ministers,

 

ISSUES THE FOLLOWING DECREE- LAW:

Article 1

The minimum tariff rate and internal consumption tax on goods imported into Vietnam are temporarily changed as follows:

Customs Duty Internal Consumption Tax

Item 109. Tobacco ...20% 8.25%

Items 368-369. Cotton Yarn ...10% 3.3%

Items 404 to 436

except Item 419 double. Cotton Cloth and other goods

made of cotton cloth...10% 3.3%

Article 2

The Minister of Finance shall implement this Decree-Law./.

 

 

Ho Chi Minh

(Signed)

 

 

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关系图

↑ 依据及影响本文件的文件
依据 2
4 Sắc lệnh số 4 Về việc cử thêm những nhân viên trong "Uỷ ban nghiên cứu kế hoạch kiến thiết" 已失效 10 Sắc lệnh số 10 Về việc sửa đổi Sắc lệnh số 63 ngày 22 tháng 11 năm 1945 tổ chức Hội đồng nhân dân và Uỷ ban nhân dân hành chính ở các xã, huyện, tỉnh và kỳ 已失效
207
Decree No. 207 On Amending the Minimum Tax Rate and Domestic Consumption Tax for Imported Goods
Expired
↓ 受本文件影响的文件
详细规定 4
109 Sắc lệnh số 109 Về việc ấn định y phục, phù hiệu và cấp hiệu của nhân viên sở Hoả xa 已失效
368-369 Số 368-369 系统中暂无
404 đến 436 Số 404 đến 436 系统中暂无
419 kép Số 419 kép 系统中暂无

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