Decision No. 78/2006/QĐ-BTC amends preferential import tariff rates for certain groups of goods to implement the Protocol on Vietnam's Accession to the World Trade Organization (WTO), effective from January 11, 2007.
Key points
- Enterprises → shall register with customs authorities imported goods subject to new preferential tariff rates from January 11, 2007
- subject to adjustment → applicable to all imported goods under the amended preferential import tariff rate list issued together with this Decision
- Effective date → from January 11, 2007
- subject to adjustment → no specific information about taxable objects, only generally mentioned as imported goods
- Limitation → enterprises must comply with the amended preferential import tariff rate list issued together with this Decision
🌐 Social impact of this document
- Positive impact: Reduces import costs for enterprises, enhances competitiveness of domestic products
- Negative impact: May cause difficulties in tax management for customs authorities
❓ Frequently asked questions
When does the new regulation take effect?
The new regulation takes effect from January 11, 2007.
What should enterprises do to comply with this regulation?
Enterprises need to register with customs authorities imported goods subject to new preferential tariff rates from January 11, 2007.
To whom does this decision apply?
This decision applies to all imported goods under the amended preferential import tariff rate list issued together with this Decision.
What is the duration of the new regulation's effectiveness?
This Decision comes into force fifteen days after its publication in the Official Gazette, with no specific duration mentioned.
Are there any maximum or minimum tariff rates for imported goods?
There is no information about maximum or minimum tariff rates in this document. Only generally mentioned as applying new tariff rates according to the amended list.
Full text
Pursuant to …;
Regarding the amendment of preferential import tax rates for certain groups of goods to implement the Protocol on Vietnam's Accession to the World Trade Organization (WTO) Agreement
________________________________________
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 tax schedule according to the list of taxable goods categories and tax rate ranges for each category, the preferential import tax schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;
Pursuant to Resolution No. 71/2006/QH11 approving the Protocol on Vietnam's Accession to the World Trade Organization Agreement;
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;
At the proposal of the Director of the Tax Policy Department.
Pursuant to …;
Article 1. Amending the preferential import tax rates for certain groups of goods specified in Decision No. 39/2006/QD-BTC dated July 28, 2006 of the Minister of Finance on the issuance of the Export Tax Schedule and Preferential Import Tax Schedule into new preferential import tax rates as specified in the List of Amended Preferential Import Tax Rates attached hereto to implement the Protocol on Vietnam's Accession to the WTO Agreement, applicable to customs declarations for imported goods registered with customs authorities from January 11, 2007.
Article 2. This Decision takes effect fifteen days after its publication in the Official Gazette./.
DEPUTY MINISTER
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