Decision No. 69/2005/QD-BTC on the issuance of the amended and supplemented list of preferential import tax rates for certain goods under the Preferential Import Tariff Schedule.

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of the Amended and Supplemental Tariff Rate for Preferential Import Tax on Certain Goods in the Preferential Import Tariff Schedule

schedule of preferential tariffs for certain goods

THE MINISTER OF FINANCE

Pursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued 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 pursuant to Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly of the Eleventh Session on amending and supplementing the Tariff Schedule according to the List of Goods Subject to Import Tax;

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 and Import Tax No. 04/1998/QH10 dated May 20, 1998;

Based on the proposal of the Director of the Tax Policy Department;

DECISION:

Article 1. Issued along with this Decision is the Amended and Supplemental Tariff Rate for Preferential Import Tax on certain goods in the Preferential Import Tariff Schedule (including Schedule I and Schedule II).

For goods not detailed specifically in Schedule II, the preferential import tariff rate shall be applied as prescribed in Schedule I.

Article 2. The preferential tariff rates specified in the list issued together with this Decision replace the tariff rates prescribed in Decision No. 110/2003/QĐ-BTC dated July 25, 2003 of the Minister of Finance on issuing the Preferential Import Tariff Schedule and decisions amending and supplementing Nos. 71/2004/QĐ-BTC dated August 31, 2004 and No. 90/2004/QĐ-BTC dated November 25, 2004 of the Minister of Finance.

Article 3. This Decision shall take effect and apply to all customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette.