Decision No. 27/2008/QD-BCT On supplementing the list of consumer goods for determining the deadline for paying import tax

This Decision supplements the list of consumer goods to determine the deadline for paying import tax, applicable to the Ministry of Industry and Trade and importing enterprises. The highlight is the addition of new items to the list.

Số hiệu27/2008/QĐ-BCT
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Industry and Trade
Người kýNguyễn Thành Biên — Thứ trưởng
Cập nhật28/06/2026
NgànhIndustry and Trade
Lĩnh vựcUncategorized
Ngày ban hành11/08/2008
Ngày áp dụng09/09/2008
Ngày hết hiệu lực02/07/2010
Tình trạngExpired
✦ Tóm lược thông minh

This Decision supplements the list of consumer goods to determine the deadline for paying import tax, applicable to the Ministry of Industry and Trade and importing enterprises. The highlight is the addition of new items to the list.

Đối tượng áp dụng

Ministry of Industry and Trade; Importing enterprises

Các điểm cốt lõi

  • The Ministry of Industry and Trade → supplements certain items to the List of Consumer Goods for determining the deadline for paying import tax, effective from the date of publication in the Official Gazette.
  • Importing enterprises → comply with this new list when determining the deadline for paying import tax.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps enterprises have accurate information about the deadline for paying taxes, avoiding violations of the law.
  • Negative impact: May cause difficulties for enterprises in updating the new list.

❓ Câu hỏi thường gặp

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

What items are included in the supplemented list of consumer goods?

The names and HS codes of the supplemented items are listed in the Appendix attached to this Decision.

What should enterprises do when applying this new list?

Enterprises need to comply with the new list of consumer goods to correctly determine the deadline for paying import tax as prescribed.

How is this Decision related to determining the deadline for paying taxes?

This Decision supplements the list of consumer goods to serve the determination of the deadline for paying import tax as stipulated.

Is this list of consumer goods relevant to exporting enterprises?

No, this list only applies to importing enterprises to determine the deadline for paying import tax.

Toàn văn

Pursuant to …;

Regarding the supplementation of the List of Consumer Goods for the purpose of determining the period for payment of import duties

_________________________________________

THE MINISTER OF INDUSTRY AND TRADE

Pursuant to Decree No. 189/2007/NĐ-CP dated December 27, 2007 of the Government on 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;

At the proposal of the Director of the Department of Foreign Trade,

DECISION:

Article 1. Supplementing certain items to the List of Consumer Goods for the purpose of determining the period for payment of import duties issued together with Decision No. 07/2007/QĐ-BTM dated February 28, 2007 of the Minister of Commerce (now the Ministry of Industry and Trade) on the issuance of the List of Consumer Goods for the purpose of determining the period for payment of import duties. The name and HS code of goods at the Appendix attached to this Decision.

Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette and is an integral part of Decision No. 07/2007/QĐ-BTM dated February 28, 2007./.

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Bản đồ quan hệ

27/2008/QĐ-BCT
Decision No. 27/2008/QD-BCT On supplementing the list of consumer goods for determining the deadline for paying import tax
Expired

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