Decision No. 86/2007/QD-BTC on temporarily setting the preferential import tax rate for certain items in the Preferential Import Tariff Schedule.

Pursuant to …;

Regarding the temporary determination of preferential import tax rates for certain items in the Preferential Import Tariff Schedule

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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 categories and tax rate brackets for each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rate brackets for each category;

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;

Pursuant to Directive No. 18/2007/CT-TTg dated August 1, 2007 of the Prime Minister on urgent measures to control the rate of price increase in the market;

Considering the fluctuations in world and domestic market prices affecting consumption, production, business operations, and domestic construction investment.

At the proposal of the Director of the Tax Policy Department and the Director of the Price Management Department,

DECISION:

Article 1. Amend temporarily the preferential import tax rates of certain items in the Preferential Import Tariff Schedule issued together with Decision No. 39/2006/QD-BTC dated July 28, 2006, which has been amended and supplemented by Decisions No. 78/2006/QD-BTC dated December 29, 2006, and Decision No. 69/2007/QD-BTC dated August 3, 2007 of the Minister of Finance, to new preferential import tax rates as specified in the List attached to this Decision.

Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette and applies to customs declarations for imported goods registered with customs authorities from the date this Decision comes into effect until a new Decision is issued by the Minister of Finance./.