DECISION

ON AMENDING THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS

THE MINISTER OF FINANCE

Pursuant to the import tariffs based on the List of groups of goods subject to Import Duties issued pursuant to Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998, as amended by Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 on amending and supplementing the import tariffs based on the List of groups of goods subject to Import Duties;

Pursuant to Decree No. 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP of the Government dated 17 November 1998 providing detailed provisions for the implementation of the Law on Amending and Supplementing Certain Provisions of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

At the request of the Director of the Tax Policy Department;

DECIDES:

Article 1: To amend the preferential rates of import duty applicable to motor vehicles used for the transport of goods, of gross vehicle weight not exceeding 5 tons and of gross vehicle weight exceeding 45 tons under Heading 8704 in the Preferential Import Tariffs (including List I and List II), which was issued pursuant to Decision No. 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003, to the new rates set forth in the List of amended preferential rates of import duty attached hereto.

Article 2: This Decision shall take effect and apply to all declarations of imported goods registered with the Customs Office after 15 days from the date of publication in the Official Gazette./.

 APPENDIX I

LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT TARIFFS (LIST I)
ATTACHED TO THE DECISION NO. 88/2005/QD-BTC OF THE MINISTER OF FINANCE DATED 1 DECEMBER 2005

APPENDIX II

LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT TARIFFS (LIST II)
ATTACHED TO THE DECISION NO. 88/2005/QD-BTC OF THE MINISTER OF FINANCE DATED 1 DECEMBER 2005