Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE No: 06/2006/QD-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence Freedom – Happiness Hanoi, January 24th, 2006 |
ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Taxes No. 45/2005/QH11 dated 14 June 2005;
Pursuant to the Resolution No. 977/2005/NQ-UBTVQH11 of the National Assemblys Standing Committee dated 13 December 2005 promulgating the Import Tariff according to the List of taxable commodity groups and their tax rate frames, Preferential Import Tariff according to the List of taxable commodity groups and their preferential tax rate frames;
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 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 the Decree 149/2005/ND-CP of the Government dated 8 December 2005 providing detail provisions for implementation of the Law on Export and Import Taxes;
At the request of the Director of Tax Policy Department;
DECIDES:
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Article 2. The Decision shall take effects 15 days after its publication on the Cong Bao and apply to declarations of imported goods registered with the Customs Offices as from 26 January 2006.
To annul the Decision 86/2005/QD-BTC of the Ministry of Finance dated 30 November 2005 On amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs./.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
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Truong Chi Trung
LIST
OF AMENDED PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS OF HEADING 2710.
(Promulgated together with Decision 06 /2006/QD-BTCof the Ministry of Finance dated 24January 2006)
Heading
Tax Rate (%)
...
...
...
2710
11
...
...
...
2710
11
11
5
2710
11
12
5
...
...
...
11
13
5
2710
11
14
5
2710
11
...
...
...
5
2710
11
16
5
2710
11
17
5
...
...
...
11
18
5
2710
11
21
5
2710
11
...
...
...
5
2710
11
23
5
2710
11
24
5
...
...
...
11
25
5
2710
11
29
5
2710
19
...
...
...
- - Other:
2710
19
11
...
...
...
2710
19
12
0
2710
19
13
5
2710
...
...
...
14
5
2710
19
15
5
2710
19
19
...
...
...
2710
19
21
5
2710
...
...
...
22
5
2710
19
23
5
2710
19
24
...
...
...
2710
19
25
10
2710
19
26
5
2710
...
...
...
27
3
2710
19
28
5
2710
19
...
...
...
0
2710
19
32
0
2710
19
33
0
...
...
...
19
39
5
2710
91
...
...
...
20
2710
99
00
20
- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Resolution No. 45/2005/QH11, on implementation of the Civil Code, passed by the National Assembly
- 3 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 5 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 1 Decision No. 45/2006/QD-BTC of August 31, 2006, on promulgation of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs.
- 2 Decision No. 97/2005/QD-BTC, on the application of the export tariff and the preferential import tariffs, promulgated by the Ministry of Finance.
- 3 Resolution No. 45/2005/QH11, on implementation of the Civil Code, passed by the National Assembly
- 4 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies