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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 (%)

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2710

11

...

...

...

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2710

11

11

5

2710

11

12

5

...

...

...

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11

13

5

2710

11

14

5

2710

11

...

...

...

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5

2710

11

16

5

2710

11

17

5

...

...

...

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11

18

5

2710

11

21

5

2710

11

...

...

...

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5

2710

11

23

5

2710

11

24

5

...

...

...

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11

25

5

2710

11

29

5

2710

19

...

...

...

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- - Other:

 

 

 

 

 

2710

19

11

...

...

...

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2710

19

12

0

2710

19

13

5

2710

...

...

...

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14

5

2710

19

15

5

2710

19

19

...

...

...

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2710

19

21

5

2710

...

...

...

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22

5

2710

19

23

5

2710

19

24

...

...

...

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2710

19

25

10

2710

19

26

5

2710

...

...

...

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27

3

2710

19

28

 

5

2710

19

...

...

...

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0

2710

19

32

0

2710

19

33

0

...

...

...

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19

39

5

 

 

 

 

2710

91

...

...

...

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20

2710

99

00

20