Decision No. 85/2007/QD-BTC amends the preferential import tariff rates for passenger cars, to be applied from the date of publication in the Official Gazette. The new rates are specified in the attached List.
要点
- Passenger cars → the preferential import tariff rate is amended → from the date of publication in the Official Gazette
- Customs authorities → apply this Decision to customs declarations for imported goods → from the date this Decision takes effect
🌐 本文件的社会影响
- Citizens and businesses will be affected by the cost of importing passenger cars, depending on the new tariff rates applied.
- Businesses producing spare parts or providing services related to passenger cars may need to adjust their business plans.
❓ 常见问题
What is the new preferential import tariff rate for passenger cars?
The new preferential import tariff rate is specified in the List attached to Decision No. 85/2007/QD-BTC, but there is no specific information about the tariff rate in this text.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette and applies to customs declarations for imported goods registered with the Customs authority from the date this Decision takes effect.
Who is subject to the tax?
The importer of passenger cars into Vietnam is subject to the tax.
Is registration with the Customs authority required?
Yes, customs declarations for imported goods must be registered with the Customs authority from the date this Decision takes effect.
What penalties will be imposed for non-compliance with this new regulation?
This document does not mention sanctions, so it does not provide information on penalties for non-compliance.
全文
Pursuant to …;
Regarding the amendment of the preferential import tax rate for passenger cars 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. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable goods groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable goods groups and the preferential tax rate range 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. Amend the preferential import tax rate for passenger cars specified in Decision No. 70/2007/QD-BTC dated August 3, 2007 of the Minister of Finance to the new preferential import tax rate as provided in the List attached to this Decision.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from the date this Decision takes effect./.
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DEPUTY MINISTER (signed) |
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| Truong Chi Trung |
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