Decision No. 83/2008/QD-BTC adjusts preferential import tariff rates for certain groups of goods, applicable from October 12, 2008. Goods belonging to groups 0201, 0202, 0203, 0206, 0207, 2309, 7209, and 7210 have their preferential tariff rates abolished.
Key points
- The Ministry of Finance → adjusts preferential import tariff rates for certain groups of goods from October 12, 2008
- Customs authorities → apply new tariff rates from October 12, 2008
- Import-export enterprises → must comply with the new tariff rates, no longer enjoying preferential treatment for certain specific goods
🌐 Social impact of this document
- Positive impact: Reduces tax burden on enterprises importing goods that no longer enjoy preferential treatment
- Negative impact: Enterprises exporting and importing goods whose preferential tariff rates have been abolished will incur additional tax costs
- Consumers and businesses using products from goods that have had their preferential treatment abolished may face difficulties with price levels
❓ Frequently asked questions
Which goods have their preferential tariff rates abolished?
Goods belonging to groups 0201, 0202, 0203, 0206, 0207, 2309, 7209, and 7210 have their preferential tariff rates abolished.
When do enterprises begin applying the new tariff rates?
Enterprises begin applying the new tariff rates from October 12, 2008.
How does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette, i.e., from October 27, 2008.
What must enterprises do to comply?
Enterprises must adjust their customs declarations for imported goods according to the new tariff rates from October 12, 2008.
Who is this decision applicable to?
This decision applies to all import-export enterprises, customs authorities, and consumers using products from goods that have had their preferential treatment abolished.
Full text
Pursuant to …;
Regarding the adjustment of preferential import tax rates for certain groups of goods 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. 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/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 1. Adjusting the preferential import tax rates of certain groups of goods specified in Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance to new preferential import tax rates as set out in the List attached hereto and applying them to customs declarations for imported goods registered with customs authorities from October 12, 2008.
Article 2. Abolishing the preferential import tax rates for goods belonging to groups 0201, 0202, 0203, 0206, 0207, 2309, 7209, and 7210 as specified in Appendix 1 issued together with the aforementioned Decision No. 106/2007/QD-BTC.
Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette./.
DEPUTY MINISTER
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