Decision No. 76/2008/QD-BTC of the Ministry of Finance issues preferential import tax rates for certain goods under Group 2710, effective from September 15, 2008. Previous decisions regarding these tax rates are revoked.
要点
- Goods under Group 2710 in the Import Preferential Tariff Schedule will apply new tax rates from September 15, 2008.
- This decision revokes previous Decisions No. 39/2007/QD-BTC and No. 40/2007/QD-BTC of the Minister of Finance concerning import tax rates for goods under Group 2710.
🌐 本文件的社会影响
- Enterprises will need to adjust their import plans according to the new tax rates, which may affect production costs.
- Consumers may face price changes for some imported goods.
❓ 常见问题
When does the new tax rate apply?
The new tax rate applies from September 15, 2008, pursuant to Decision No. 76/2008/QD-BTC.
Which group of goods is affected by this decision?
This decision applies to goods under Group 2710 in the Import Preferential Tariff Schedule.
What were the previous decisions regarding the tax rates?
Decisions No. 39/2007/QD-BTC and No. 40/2007/QD-BTC of the Minister of Finance concerning import tax rates for goods under Group 2710 have been revoked by this decision.
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
全文
Pursuant to …;
Regarding the issuance of import tariff rates for certain items in subheading 2710 of the Preferential Import Tariff Schedule
thuộc nhóm 2710 trong Biểu thuế nhập khẩu ưu đãi
_____________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 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 tax rate ranges for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;
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.
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Issuing preferential import tariff rates for certain items in subheading 2710 of the Preferential Import Tariff Schedule attached hereto and applying them to customs declarations for imported goods registered with customs authorities from September 15, 2008.
Article 2. Abolishing Decisions No. 39/2007/QD-BTC dated May 30, 2007 and Decision No. 40/2007/QD-BTC dated May 31, 2007 of the Minister of Finance on the issuance of import tariff rates for certain items in subheading 2710 of the Preferential Import Tariff Schedule.
Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette./.
DEPUTY MINISTER
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