Decision No. 73/2008/QD-BTC amends the preferential import tax rates for certain groups of goods in Vietnam's Special Preferential Import Tariff Schedule to implement the CEPT Agreement. The new rate will be applied from September 15, 2008.
적용 범위
Enterprises importing goods into Vietnam
핵심 사항
- Enterprises → shall apply the new preferential import tax rate → from September 15, 2008.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for enterprises, enhancing the competitiveness of domestic products.
- Negative impact: May affect the supply and prices of certain goods in the market.
❓ 자주 묻는 질문
When will the new tax rate be applied?
The new tax rate will be applied from September 15, 2008.
Who is affected by this decision?
Enterprises importing goods into Vietnam are affected by this decision.
To which goods does this decision apply?
This decision applies only to certain groups of goods specified in the List attached to the Decision.
If an enterprise imports goods after September 15, 2008, will they need to adjust their customs declaration forms?
No, enterprises only need to apply the new tax rate when registering for customs declaration from September 15, 2008.
If there are changes to the tax rate in the future, will enterprises need to make adjustments?
Enterprises should monitor new announcements from the Ministry of Finance to make adjustments if there are changes to the tax rate.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 73/2008/QĐ-BTC |
Hanoi, September 5, 2008 |
Pursuant to …;
Regarding the amendment of the preferential tariff rates for certain groups of goods in the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement on the Trade Facilitation Agreement (CEPT) of ASEAN countries for the period 2008-2013certain groups of goods in the List of Preferential Import Tariff Items of Vietnam for the implementation of the Agreement on the Preferential Tariff ProgramPursuant to Resolution No. 292/NQ-UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly on the program to reduce import tariffs of Vietnam to implement the Agreement on the Trade Facilitation Agreement (CEPT) of ASEAN countries;
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
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 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 the Protocol on the accession of the Socialist Republic of Vietnam to the Agreement on the Trade Facilitation Agreement (CEPT) to implement the ASEAN Free Trade Area (AFTA) (hereinafter referred to as the CEPT/AFTA Agreement), signed in Bangkok on December 15, 1995.
Amending the preferential tariff rates for certain groups of goods specified in Decision No. 36/2008/QĐ-BTC dated June 12, 2008 of the Minister of Finance on the issuance of the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement on the Trade Facilitation Agreement (CEPT) of ASEAN countries for the period 2008-2013, to new preferential tariff rates as set out in the attached List and apply to customs declarations for imported goods registered with customs authorities from September 15, 2008.
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1: This Decision takes effect 15 days after its publication in the Official Gazette./.
Article 2. - General Departments of Customs of provinces, inter-provincial areas, and cities;
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Place of Receipt: |
DEPUTY MINISTER Do Hoang Anh Tuan |
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