Decision No. 39/2006/QĐ-BTC on Issuing Export Tariff Lists and Preferential Import Tariff Lists

Pursuant to …;

Regarding the issuance of export tax rates and preferential import tax rates

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 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 export tax rates according to the list of taxable goods categories and tax rate ranges for each category, and preferential import tax rates according to the list of taxable goods categories and preferential tax rate ranges for each category;

Pursuant to Decree No. 86/2002/NĐ-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/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Article 11 of 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;

Based on the proposal of the Director of the Policy Department.

DECISION:

Article 1. Issuing with this Decision the Export Tax Rates and Preferential Import Tax Rates.

Article 2. For used passenger cars with up to 15 seats that are marked with an asterisk (*) in the tax rate column of the Preferential Import Tax Rate List, the absolute import tax rate shall be applied as prescribed in Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister.

Article 3. Enterprises producing and assembling automobiles may choose to apply the preferential import tax rate based on the complete knock-down (CKD) automobile parts set or the preferential import tax rate for individual automobile parts and accessories until December 31, 2006. The preferential import tax rate for the CKD automobile parts set and the preferential import tax rate for individual automobile parts and accessories are specified in this Decision.

As of January 1, 2007, the unified preferential import tax rate for individual automobile parts and accessories shall be applied, and the preferential import tax rate for the CKD automobile parts set as prescribed in this Decision shall not be applied.

Enterprises producing and assembling automobiles must register in writing at a local Customs Office of their choice for the type of vehicle they wish to apply the preferential import tax rate for either the CKD automobile parts set or individual automobile parts and accessories during the transition period and comply with the registered content throughout the transition period.

Article 4. This Decision takes effect and applies to customs declarations for exported and imported goods registered with customs authorities from September 15, 2006.

Abolishing Decision No. 97/2005/QĐ-BTC dated December 15, 2005 of the Minister of Finance on the application of Export Tax Rates and Preferential Import Tax Rates and Decisions amending and supplementing the name, code, and preferential tax rate of certain categories and items in the Preferential Import Tax Rate List issued by the Minister of Finance./.