Decision No. 46/2007/QD-BTC amends and supplements the List of Goods and Import Tariff Rates for Application of Tariff Quotas. This Decision applies to enterprises importing goods within the quota quantity as prescribed by the Ministry of Trade and applying preferential tariff rates or outside quota tariff rates.
适用范围
Enterprises, economic organizations engaged in importing goods
要点
- Enterprises are allowed to import goods within the quota quantity applying preferential import tariff rates (MFN) or special preferential import tariff rates CEPT as stipulated in the current Preferential Import Tariff Schedule and Decision No. 25/2007/QD-BTC.
- Enterprises are not permitted to import goods beyond the quota quantity as prescribed by the Ministry of Trade, subject to the outside quota import tariff rate specified in Article 1 of Decision No. 77/2006/QD-BTC.
🌐 本文件的社会影响
- Enterprises must comply with the provisions on tariff quotas, affecting their import plans and operating costs.
- The positive impact is the application of preferential tariff rates for goods within the quota quantity, helping to reduce import costs.
❓ 常见问题
How much goods can enterprises import?
Enterprises are only allowed to import goods within the quota quantity applying preferential import tariff rates (MFN) or special preferential import tariff rates CEPT as stipulated in the current Preferential Import Tariff Schedule and Decision No. 25/2007/QD-BTC.
What tariff rate will enterprises have to pay if they import goods beyond the quota?
If enterprises import goods beyond the quota quantity as prescribed by the Ministry of Trade, they must apply the outside quota import tariff rate specified in Article 1 of Decision No. 77/2006/QD-BTC.
When does this Decision take effect?
This Decision takes effect and applies to customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette.
What conditions are required to enjoy preferential tariff rates?
Imported goods must be within the quota quantity and satisfy the conditions to enjoy CEPT preferential tariff rates as stipulated in Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance.
To which enterprises does this Decision apply?
This Decision applies to all enterprises, economic organizations engaged in importing goods.
全文
DECISION
Regarding the amendment and supplementation of Decision No. 77/2006/QD-BTC dated December 29, 2006 of the Minister of Finance on the issuance of the List of Goods and Import Tariff Rates to apply for tariff quotas
___________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
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; Decree No. 12/2006/ND-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign trade agency buying, selling, processing, and transit activities;
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; Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After reaching consensus with the Ministry of Industry and Trade, the Ministry of Industry, the Ministry of Agriculture and Rural Development, and based on the proposal of the Director of the Department of Tax Policy.
DECISION:
Article 1. Amending and supplementing Article 2 of Decision No. 77/2006/QD-BTC dated December 29, 2006 of the Minister of Finance on the issuance of the List of Goods and Import Tariff Rates to apply for tariff quotas as follows:
"Article 2. Goods imported within the quota volume applying the MFN preferential import tariff rate specified in the current Preferential Import Tariff Schedule or applying the special preferential import tariff rate CEPT as prescribed in Decision No. 25/2007/QD-BTC dated April 16, 2007 amending and supplementing Decision No. 09/2006/QD-BTC dated February 28, 2006 of the Minister of Finance on the issuance of the List of Goods and Special Preferential Import Tariff Rates of Vietnam to implement the ASEAN Common Effective Preferential Tariff Scheme (CEPT) for the period 2006-2013 and satisfying the conditions to enjoy the CEPT tariff rate as stipulated in Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance guiding the implementation of special preferential import tariff rates and Decision No. 25/2007/QD-BTC mentioned above."
Goods imported outside the quota volume as prescribed by the Ministry of Industry and Trade shall be subject to the non-quota import tariff rate as stipulated in Article 1 of Decision No. 77/2006/QD-BTC dated December 29, 2006 of the Minister of Finance.
Article 2. Abolishing Article 3 of Decision No. 77/2006/QD-BTC dated December 29, 2006 of the Minister of Finance on the issuance of the List of Goods and Import Tariff Rates to apply for tariff quotas.
Article 3. This Decision takes effect and applies to customs declarations for imported goods registered with customs authorities 15 days from the date of publication in the Official Gazette./.
DEPUTY MINISTER
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