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.
要点
- 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.
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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 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
关系图
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