Decision No. 65/2007/QD-BTC On Amending and Supplementing the Preferential Import Tariff Rates for Used Trucks and Special Purpose Vehicles with a Gross Vehicle Weight of 20 Tons or More and Certain Auto Spare Parts and Accessories

Pursuant to …;

Regarding the amendment and supplementation of preferential import tax rates for used trucks and special-purpose vehicles with a total carrying weight of 20 tons or more and certain auto parts and accessories

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THE MINISTER OF FINANCE

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the Export Tax Schedule according to the list of taxable goods categories and the tax rate range for each category, and the Preferential Import Tax Schedule according to the list of taxable goods categories and the preferential tax rate range for each category;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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;

On the proposal of the Director of the Tax Policy Department

DECISION:

Article 1. Amend and supplement the preferential import tax rates for the items of trucks and special-purpose vehicles with a total carrying weight over 20 tons, used, and certain auto parts and accessories in the Preferential Import Tax Schedule issued together with Decision No. 39/2006/QĐ-BTC dated July 28, 2006 and Decision No. 78/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance to new preferential import tax rates specified in the List attached to this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from the date this Decision takes effect.