Decision No. 70/2007/QD-BTC On Amending Preferential Import Tariff Rates for Certain Goods in the Preferential Import Tariff Schedule

Decision No. 70/2007/QD-BTC amends preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule, effective from August 8, 2007.

Document No.70/2007/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date03/08/2007
Effective date22/08/2007
Expiry date07/02/2008
StatusExpired
✦ Smart summary

Decision No. 70/2007/QD-BTC amends preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule, effective from August 8, 2007.

Key points

  • Customs authorities shall apply the new tariff rates to customs declarations for imported goods registered from August 8, 2007.
  • Import enterprises must comply with the new tariff rates specified in the List attached hereto.

🌐 Social impact of this document

  • Affected parties: Import enterprises of goods with changed tariff rates must adjust their import plans and costs.
  • Positive impact: Reduces tax burden on import enterprises for certain goods.
  • Negative impact: Requires time to adapt to the new tariff rates.

❓ Frequently asked questions

When does the new tariff rate take effect?

The new tariff rate takes effect from August 8, 2007.

Where are the new tariff rates specified?

The new tariff rates are specified in the List attached hereto.

What should enterprises do when applying the new tariff rates?

Import enterprises must comply with the new tariff rates specified in the List attached hereto.

To which customs declarations does this decision apply?

This decision applies to customs declarations for imported goods registered from August 8, 2007.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 70/2007/QD-BTC
Hanoi, August 3, 2007

Pursuant to …;

Amending the preferential import tariff rates for certain 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 commodity groups and the tax rate range for each group, 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/ND-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/ND-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 Department of Tax Policy,

DECISION:

Article 1. Amend and supplement the preferential import tariff rates for certain items in the Preferential Import Tariff Schedule issued together with Decision No. 39/2006/QD-BTC dated July 28, 2006, which has been amended and supplemented by Decision No. 78/2006/QD-BTC dated December 29, 2006 of the Minister of Finance, to new preferential import tariff rates as specified in the List attached hereto.

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 August 8, 2007./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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Relations map

↑ Basis & documents that affect this document
Based on 4
45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Expired 149/2005/NĐ-CP Nghị định số 149/2005/NĐ-CP Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu Expired 77/2003/NĐ-CP Nghị định số 77/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
70/2007/QĐ-BTC
Decision No. 70/2007/QD-BTC On Amending Preferential Import Tariff Rates for Certain Goods in the Preferential Import Tariff Schedule
Expired

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