Decision No. 39/2007/QD-BTC On the Issuance of Preferential Import Tariff Rates for Certain Commodities Belonging to Group 2710 in the Preferential Import Tariff Schedule

This Decision sets preferential import tariff rates for certain commodities belonging to Group 2710, applicable from May 30, 2007. The tariff rates are established according to the List attached to this Decision.

Document No.39/2007/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date30/05/2007
Effective date14/06/2007
Expiry date11/10/2008
StatusExpired
✦ Smart summary

This Decision sets preferential import tariff rates for certain commodities belonging to Group 2710, applicable from May 30, 2007. The tariff rates are established according to the List attached to this Decision.

Key points

  • Certain commodities belonging to Group 2710 → shall be subject to preferential import tariff rates → from May 30, 2007

🌐 Social impact of this document

  • Citizens and businesses will bear the burden of import costs if the commodities they need to import belong to Group 2710 and have higher tariff rates than those newly prescribed.
  • Businesses may adjust their import plans to align with the new tariff rates, affecting production costs and final product prices.

❓ Frequently asked questions

What commodities are subject to preferential import tariff rates?

Preferential import tariff rates are applied to certain commodities belonging to Group 2710, according to the List attached to this Decision.

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette and applies to customs declarations for imported goods registered with customs authorities from May 30, 2007.

Which decision is revoked by this Decision?

This Decision revokes Decision No. 29/2007/QD-BTC of the Minister of Finance on the issuance of preferential import tariff rates for certain commodities belonging to Group 2710 in the Preferential Import Tariff Schedule.

Who is affected by this Decision?

Citizens and businesses will be affected, specifically bearing the burden of import costs if the commodities they need to import belong to Group 2710 and have higher tariff rates than those newly prescribed.

For what period does this Decision apply?

This Decision applies from May 30, 2007, when customs declarations for imported goods are registered with customs authorities.

Full text

Pursuant to …;

Regarding the issuance of import tax rates for certain items under subheading 2710 in the preferential import tariff schedule

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

________________________

THE MINISTER OF FINANCE

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

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;

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;

Issuing preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule according to the accompanying list.

At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from May 30, 2007.

Article 2. Abolishing Decision No. 29/2007/QĐ-BTC dated April 27, 2007 of the Minister of Finance on the issuance of import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule. /./

Repeal Decision No. 29/2007/QD-BTC dated April 27, 2007, of the Minister of Finance on the issuance of import tax rates for certain goods under subheading 2710 in the Import Tax Tariff with Preferential Rates. /./

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