This Decision amends the names and tariff rates of certain groups of items in the Import Tariff Schedule, applicable to all import goods declarations from August 15, 1997.
Key points
- Amending the names and tariff rates of certain groups of items in the Import Tariff Schedule
- This Decision takes effect from August 15, 1997
- Applicable to all import goods declarations
🌐 Social impact of this document
- Reducing the tax burden for certain items whose tariff rates have been adjusted, creating benefits for importing enterprises
- Increasing the tax burden for certain items with increased tariff rates
❓ Frequently asked questions
Which items' tariff rates have changed?
The document does not specifically mention the new names and rates, only stating that it amends the names and tariff rates of certain groups of items in the Import Tariff Schedule.
When does this Decision take effect?
This Decision takes effect from August 15, 1997.
Who is this applicable to?
Applicable to all import goods declarations.
How many previous Decisions have amended the Import Tariff Schedule?
The document specifies that there were seven previous Decisions that amended and supplemented the Import Tariff Schedule: Decision No. 615A TC/TCT/QĐ dated June 10, 1995; Decision No. 1188 TC/QĐ/TCT dated November 20, 1995; Decision No. 443 TC/QĐ/TCT dated May 4, 1996; Decision No. 861A TC/QĐ/TCT dated September 15, 1996; Decision No. 02 TC/QĐ/TCT dated January 2, 1997; Decision No. 257 TC/QĐ/TCT dated March 31, 1997.
How many groups of items have been amended?
The document does not specify the number and names of the groups of items that have been amended.
Full text
Pursuant to …;
Regarding the amendment of names and import tax rates for certain groups and items in the Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the import tariff rate frameworks issued together with Resolution No. 537a/NQ-HĐNN8 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, term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Government Prime Minister on issuing the Export Tariff Schedule and the Import Tariff Schedule accompanying Decree No. 54/CP;
After receiving opinions from relevant ministries and sectors;
Pursuant to …;
Article 1. Amend the names and import tax rates of certain groups of items specified in the Import Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Government Prime Minister and the lists of amendments and supplements to the Import Tariff Schedule issued together with Decisions No. 615A TC/TCT/QĐ dated June 10, 1995; No. 1188 TC/QĐ/TCT dated November 20, 1995; No. 443 TC/QĐ/TCT dated May 4, 1996; No. 861A TC/QĐ/TCT dated September 15, 1996; No. 02 TC/QĐ/TCT dated January 2, 1997; and No. 257 TC/QĐ/TCT dated March 31, 1997 of the Minister of Finance to new names and import tax rates recorded in the list of amendments to the names and import tax rates of certain groups of items issued together with this Decision.
Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with customs authorities starting from August 15, 1997.
DEPUTY MINISTER
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