Decision No. 48/2005/QD-BTC of the Ministry of Finance amends preferential import tariff rates for certain pharmaceutical items in the Preferential Import Tariff Schedule, to be applied from the date of publication in the Official Gazette.
Đối tượng áp dụng
Pharmaceutical importing enterprises
Các điểm cốt lõi
- Pharmaceutical importing enterprises under subheading 3004 → shall apply the new tariff rate according to the amended tariff schedule for certain imported items in the Preferential Import Tariff Schedule.
- If not specifically named in Schedule II, the enterprise shall apply the tariff rate as prescribed in Schedule I.
🌐 Tác động xã hội từ văn bản này
- Enterprises will need to adjust their import plans and anticipated costs when there is a change in the tariff rate.
- Consumers may be affected by changes in the cost of products containing pharmaceuticals due to changes in the tariff rate.
❓ Câu hỏi thường gặp
What actions must enterprises take to comply with the new regulations?
Enterprises need to monitor and apply the new tariff rates in the amended tariff schedule for certain imported items in the Preferential Import Tariff Schedule.
If the enterprise does not know the specific name of the pharmaceutical, how will they apply the tariff rate?
If not specifically named in Schedule II, the enterprise shall apply the tariff rate as prescribed in Schedule I.
When does this decision come into effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
The new tariff rates apply to which specific pharmaceutical items?
The new tariff rates apply to pharmaceutical items under subheading 3004 of the Preferential Import Tariff Schedule (including Schedules I and II).
Toàn văn
Pursuant to …;
Regarding the adjustment of preferential import tax rates for certain pharmaceutical items in the Preferential Import Tariff Schedule items of medicines in the List of Preferential Import Tariff Rates
THE MINISTER OF FINANCE
Pursuant to the Tariff Schedule based on the List of Goods Subject to Import Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the Tenth Session, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the Eleventh Session regarding the amendment and supplementation of the Tariff Schedule based on the List of Goods Subject to Import Tax;
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 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the request of the Director of the Tax Policy Department;
DECISION:
Article 1. Adjust the preferential import tax rates of certain pharmaceutical items under Group 3004 of the Preferential Import Tariff Schedule (including Schedule I and Schedule II) promulgated together with Decision No. 110/2003/QĐ-BTC dated July 25, 2003 of the Minister of Finance to new preferential import tax rates specified in the List of Amended Import Tax Rates for Certain Items of the Preferential Import Tariff Schedule (Annex I and Annex II) promulgated together with this Decision.
For those items not detailed specifically in Schedule II, apply the import tax rate as prescribed in Schedule I.
Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette./.
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DEPUTY MINISTER |
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(Signed) |
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Truong Chi Trung |
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