Decision No. 69/2007/QD-BTC temporarily sets preferential import tax rates for certain goods, applicable from August 8, 2007 until a new decision is issued. The tax rates will be adjusted based on market price conditions.
要点
- Customs authorities shall apply the new preferential import tax rate to customs declarations for imported goods registered from August 8, 2007.
- Enterprises benefit in terms of cost when importing goods within the list subject to adjusted preferential tax rates.
- The Ministry of Finance is responsible for amending and issuing a new decision regarding preferential import tax rates.
🌐 本文件的社会影响
- Enterprises will reduce import costs and increase profits if the goods they import fall under the list with adjusted preferential tax rates that are lower.
- Consumers may see reduced prices for some imported goods due to the adjustment of preferential import taxes.
❓ 常见问题
When does this decision apply?
This decision takes effect from August 8, 2007 and applies to customs declarations for imported goods registered from that date until a new decision by the Minister of Finance is issued.
How are the preferential tax rates adjusted?
The preferential import tax rates for certain goods in the Preferential Import Tariff Schedule issued together with this decision are temporarily adjusted based on market price conditions.
Which authority is responsible for applying the new tax rates?
Customs authorities must apply the new preferential import tax rate to customs declarations for imported goods registered from August 8, 2007.
Does this decision take effect immediately upon issuance?
No, this decision takes effect fifteen days after its publication in the Official Gazette.
What should be done to know the new tax rate for a specific item?
One should refer to the List issued together with this decision to know the new preferential import tax rates for specific items.
全文
Pursuant to …;
Provisionally setting the preferential import tariff rates for certain items in the Preferential Import Tariff Schedule
||| some items in the Preferential Import Tariff Schedule
_____________________
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 Tariff Schedule according to the list of taxable goods categories and tax rate ranges applicable to each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rate ranges applicable to 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. 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 Directive No. 18/2007/CT-TTg dated August 1, 2007 of the Prime Minister on urgent measures to control the pace of price increases in the market.
Considering the fluctuations in world and domestic prices that affect consumption, production, business operations, and domestic construction investment.
Based on the proposal of the Director of the Tax Policy Department and the Director of the Price Management Department,
DECISION:
Article 1. Temporarily amending the preferential import tariff rates for certain items in the Preferential Import Tariff Schedule issued together with Decision No. 39/2006/QĐ-BTC dated July 28, 2006, which has been amended and supplemented by Decision No. 78/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance, to new preferential import tariff rates specified in the List attached to this Decision.
Article 2. This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from August 8, 2007 until a new Decision is issued by the Minister of Finance.
DEPUTY MINISTER
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