Decision No. 67/2008/QD-BTC of the Ministry of Finance amends the preferential import tariff rates for certain groups of goods in the List of Preferential Import Tariffs, abolishes the preferential import tariff rates for goods under group 04.04, and takes effect from the date of publication in the Official Gazette.
Các điểm cốt lõi
- The Ministry of Finance → amends the preferential import tariff rates for certain groups of goods in the List of Preferential Import Tariffs according to the List attached to this Decision.
- The Ministry of Finance → abolishes the preferential import tariff rates for goods under group 04.04 as specified in Appendix 1 issued together with Decision No. 106/2007/QD-BTC.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the burden of import tariffs on some goods, helping businesses save costs and increase competitiveness.
- Negative impact: Abolishing the preferential import tariff rates for goods under group 04.04 may increase production costs for businesses using raw materials from exporting countries.
❓ Câu hỏi thường gặp
Which goods have their preferential import tariff rates abolished?
According to the Decision, the preferential import tariff rates for goods under group 04.04 as specified in Appendix 1 issued together with Decision No. 106/2007/QD-BTC are abolished.
When does this Decision take effect?
This Decision takes effect and applies to customs declarations for imported goods registered with customs authorities fifteen days after its publication in the Official Gazette.
How many groups of goods have their preferential import tariff rates amended?
This Decision only specifies the amendment of preferential import tariff rates for certain groups of goods without mentioning specific groups.
Is a new tariff list issued along with this Decision?
This Decision only specifies the amendment of preferential import tariff rates for certain groups of goods in the List of Preferential Import Tariffs, without mentioning the issuance of a new tariff list.
What conditions must be met to apply the new preferential import tariff rates?
This Decision only stipulates the amendment of preferential import tariff rates for certain groups of goods without specifying the conditions for applying the new rates.
Toàn văn
Pursuant to …;
Regarding the amendment of preferential import tax rates for certain groups of goods
in the Preferential Import Tariff Schedule
____________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department.
Pursuant to …;
Article 1. Amend the preferential import tax rates for certain groups of goods specified in Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tariff Schedule and the Preferential Import Tariff Schedule (hereinafter referred to as Decision No. 106/2007/QD-BTC) to new preferential import tax rates as set out in the List attached hereto.
Article 2. Repeal the preferential import tax rates for goods under Group 04.04 as specified in Appendix 1 attached to Decision No. 106/2007/QD-BTC.
Article 3. This Decision shall take effect and be applied to customs declarations for imported goods registered with customs authorities within fifteen days from the date of publication in the Official Gazette.
DEPUTY MINISTER
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