Decision No. 77/2006/QD-BTC On Issuing the List of Goods and Import Tariff Rates for the Application of Tariff Quotas

Pursuant to …;

Regarding the issuance of the List of Goods and Import Tariff Rates

for the application of tariff quotas

_____________

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 tax rate table according to the list of taxable goods groups and tax rate ranges for each group, the preferential import tax rate table according to the list of taxable goods groups and preferential tax rate ranges for each group;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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 Article 11 of 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. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency purchase, sale, processing, and transit of goods with foreign countries;

In accordance with the proposal of the Director of the Tax Policy Department.

Pursuant to …;

Article 1. The List of Goods and Tariff Rates accompanying this Decision shall be applied for tariff quotas for imported goods.

Article 2. Imported goods within the quantity limit subject to the tariff rates specified in the current Preferential Import Tariff Schedule shall be subject to such tariff rates. Imported goods exceeding the quantity limit shall be subject to tariff rates outside the quota as specified in Article 1 of this Decision. The quota level shall be implemented in accordance with the regulations of the Ministry of Trade.

Article 3. The tariff quotas prescribed in this Decision shall not apply to imported goods meeting the conditions to enjoy the CEPT tax rate as stipulated in Circular No. 14/2006/TT-BTC dated February 28, 2006 of the Ministry of Finance guiding the implementation of Vietnam's special preferential import tax rates to implement the ASEAN Common Effective Preferential Tariff (CEPT) Agreement.

Article 4. This Decision shall take effect and apply to customs declarations for imported goods registered with customs authorities fifteen days from the date of publication in the Official Gazette. Decisions No. 126/2003/QĐ-BTC dated August 7, 2003, No. 36/2004/QĐ-BTC dated April 15, 2004, and No. 16/2005/QĐ-BTC dated March 28, 2005 of the Minister of Finance are hereby repealed./.