Decision No. 443/TC-QĐ-TCT amends the tax rates for certain groups and items in the Export Tariff and Import Tariff, effective from June 1, 1996.
Key points
- Customs authorities → apply this Decision to all customs declarations for exported and imported goods starting from June 1, 1996.
- Ministry of Finance → amend and supplement the names and tax rates of export duties and import duties for certain groups of items in the Export Tariff and Import Tariff.
- Export-import enterprises → must comply with the new tax rates prescribed.
- Citizens → are not directly affected by this Decision, but enterprises will adjust product prices based on the new tax rates.
- Social impact → positive is creating a legal basis for adjusting export and import tariffs; negative is that it may affect production and business costs of enterprises.
🌐 Social impact of this document
- Enterprises will have to adjust the selling prices of exported and imported goods based on the new tax rates, increasing production costs.
- Consumers may be indirectly affected by price changes when enterprises pass on costs to selling prices.
❓ Frequently asked questions
When does the new tax rate take effect?
The new tax rate takes effect from June 1, 1996.
Who is this Decision applicable to?
This Decision applies to all customs declarations for exported and imported goods registered with customs authorities.
How many groups of items have their tax rates amended?
This Decision amends and supplements the names and tax rates of certain groups and items in the Export Tariff and Import Tariff.
What are the new tax rates?
The document does not specify the specific new tax rates, only stating that the names and tax rates of certain groups of items in the Export Tariff and Import Tariff will be amended and supplemented.
When does this Decision come into effect?
This Decision comes into effect from June 1, 1996.
Full text
Pursuant to …;
OF THE MINISTER OF FINANCE
Regarding the amendment of tax rates for certain groups and items in the export tariff schedule and import tariff schedule
Pursuant to the tax rate frameworks stipulated in the Export Tariff Schedule and Import Tariff Schedule issued together with Resolution No. 537a dated February 22, 1992 of the State Council, amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, and No. 293 NQ/UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly;
______________________
THE MINISTER OF FINANCE
WHEREAS Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
To amend and supplement the names and export tax rates of certain groups and items specified in the Export Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and Import Tariff Schedule issued together with Decree No. 54/CP dated August 28, 1993 of the Government, and the Amended and Supplemental List of the Export Tariff Schedule issued together with Decision No. 615 A TC/TCT/QĐ dated June 10, 1995 of the Minister of Finance, into new names and tax rates recorded in the Amended and Supplemental List of the Export Tariff Schedule (List No. I) issued together with this Decision.
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
DECISION:
Article 1:
To amend and supplement the names and import tax rates of certain groups and items specified in the Import Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister, and the Amended and Supplemental List of the Import Tariff Schedule issued together with Decisions No. 1138 TC/TCT/QĐ dated November 17, 1994, No. 615 A TC/TCT/QĐ dated June 10, 1995, No. 118 TC/QĐ/TCT dated November 20, 1995, and No. 1324 TC/QĐ/TCT dated December 21, 1995 of the Minister of Finance, into new names and tax rates recorded in the Amended and Supplemental List of the Import Tariff Schedule (List No. II) issued together with this Decision.
Article 2:
This Decision shall take effect and be applied to all customs declarations for imported and exported goods registered with the Customs authorities starting from June 1, 1996.
Article 3:
This Decision shall take effect and be applied to all import and export goods declarations registered with the Customs authority starting from June 1, 1996.
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