Decision No. 27/2006/QD-BTC On Amending the Import Tariff Rates for Goods Under HS Code 8501.40.20

Pursuant to …;

Regarding amendment of import tax rates for goods under code 8501.40.20

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. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tax schedule according to the list of taxable commodity groups and the tax rate range for each group, the preferential import tax schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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;

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;

At the proposal of the Director of the Policy Department;

Pursuant to …;

Article 1Amend the preferential import tax rate for goods under code 8501.40.20 as specified in Appendix I attached to Decision No. 12/2006/QD-BTC dated March 3, 2006 of the Minister of Finance to a new rate of 30% (thirty percent).

Article 2: This Decision shall take effect and be applied to customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette./.