This Decision issues the list of goods and preferential special import tax rates of Vietnam for the year 2006 to implement the ASEAN-China Trade in Goods Agreement, applicable from January 1, 2006.
Key points
- The Ministry of Finance → issues the list of goods and preferential special import tax rates of Vietnam for the year 2006 to implement the ASEAN-China Trade in Goods Agreement.
- Customs authorities → apply the ACFTA tax rate from January 1, 2006.
- Import enterprises → must comply with the issued list of goods and preferential special import tax rates.
- Citizens → no specific provisions, only beneficiaries of the preferential tax policy.
🌐 Social impact of this document
- Positive impact: Reduces import costs of goods from China for enterprises, helping to enhance competitiveness.
- Negative impact: Requires investment in infrastructure and information technology to comply with the new policy.
❓ Frequently asked questions
Which list of goods is subject to the preferential special tax rate?
The specific list of goods is issued along with this Decision, but there is no detailed information about the list in the text.
When does the application of the ACFTA tax rate begin?
The application of the ACFTA tax rate begins from January 1, 2006.
Who is responsible for issuing the list of goods and tax rates?
The Ministry of Finance is responsible for issuing the list of goods and preferential special import tax rates of Vietnam for the year 2006.
What must enterprises do to comply?
Enterprises must comply with the issued list of goods and preferential special import tax rates, applicable from January 1, 2006.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 35/2006/QD-BTC |
Hanoi, June 12, 2006 |
Pursuant to …;
Regarding the issuance of the List of Goods and Preferential Import Tariff Rates of Vietnam for 2006 to implement
the ASEAN-China Trade in Goods Agreement
THE MINISTER OF FINANCE
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 on the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to Article 11 of 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 No. 45/2005/QH11 dated June 14, 2005.
Pursuant to the ASEAN-China Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China (referred to in this Decision as the ASEAN-China Trade in Goods Agreement), signed on November 29, 2004 in Laos, and the Memorandum of Understanding between Vietnam and China on certain issues in the ASEAN-China Trade in Goods Agreement, signed on July 18, 2005 in China, approved by the Prime Minister at Decision No. 257/2005/QD-TTg dated October 19, 2005.
Pursuant to the guidance of the Prime Minister in Circular No. 216/VPCP-QHQT dated March 17, 2006 of the Government Office.
After consulting the opinions of relevant Ministries and Agencies and according to the proposal of the Director of the Department of International Cooperation.
Pursuant to …;
Article 1. Attached to this Decision is the List of Goods and Preferential Import Tariff Rates of Vietnam to implement the ASEAN-China Trade in Goods Agreement (Vietnam's ACFTA tariff rates) for 2006.
Article 2. This Decision takes effect 15 days from the date of publication in the Official Gazette and applies to customs declarations for imported goods registered with customs authorities from January 1, 2006 onwards.
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DEPUTY MINISTER
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