This Decision of the Ministry of Finance stipulates the non-application of duty quota to goods meeting the conditions for enjoying preferential tax rates under the ASEAN Tax Quota Effective Common Agreement (CEPT). This document takes effect from August 15, 2005.
适用范围
Importers, customs authorities
要点
- Goods meeting the conditions for enjoying preferential tax rates under CEPT are not subject to duty quota (Article 1).
- This Decision takes effect from August 15, 2005, upon publication in the Official Gazette.
- Goods included in the list subject to duty quota under previous Decisions of the Ministry of Finance but meeting the conditions for enjoying preferential tax rates CEPT are not subject to duty quota (Article 1).
- The list of goods and import tariff rates applicable to each item is specifically provided for in Circular No. 45/2005/TT-BTC.
- Previous Decisions of the Ministry of Finance regarding the issuance and adjustment of the list of goods and import tariff rates subject to duty quota remain effective for goods not falling within the above cases (Article 1).
🌐 本文件的社会影响
- Reduces the burden of duty quota for importers of goods meeting the conditions for enjoying preferential tax rates CEPT.
- Increases access to the ASEAN market for Vietnamese enterprises.
- May lead to more intense competition in the domestic industry when imported goods become easier to enter.
❓ 常见问题
Which goods are not subject to duty quota?
Goods meeting the conditions for enjoying preferential tax rates under the CEPT Agreement.
When does this Decision take effect?
August 15, 2005, upon publication in the Official Gazette.
Where is the list of goods not subject to duty quota specified?
Circular No. 45/2005/TT-BTC of the Ministry of Finance.
全文
MINISTRY OF FINANCE===== No.: 59/2005/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAM SOCIALIST REPUBLIC OF VIETNAM Independence --------------------------------------- Freedom Happiness 2005 |
HANOI
August 19
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DECISION
On non-application of duty quota to goods sufficient to enjoy CEPT
THE MINISTER OF FINANCE
Pursuant to the Law on Import-Export Duties and the Law amending and supplementing the Law on Import-Export Duties;
Pursuant to the Decree No. 86/2002/ND-CP of the Government dated November 5, 2002 providing the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
DECIDES:
Pursuant to the Decree No. 77/2003/ND-CP of the Government dated July 1, 2003 providing the functions, tasks, powers, and organizational structure of the Ministry of Finance;: On the proposal of the Director of the Tax Policy Department; Article 1
|
This Decision shall take effect fifteen days from the date of its publication in the Official Gazette. FOR THE MINISTER OF FINANCE
DEPUTY MINISTER (Signed) |
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