Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| MINISTRY OF FINANCE No: 45/2006/QD-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence Freedom – Happiness Hanoi, August 31th, 2006 |
ON PROMULGATION 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:
...
...
...
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 05 September 2006 and replace the preferential rates of import duty applicable to several goods of Heading 2710 in the Preferential Import Tariffs issued in conjunction with the Decision No. 39/2006/QD-BTC of the Minister of Finance dated 28 July 2006.
To annul the Decision 23/2006/QD-BTC of the Ministry of Finance dated 05 April 2006 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
...
...
...
Truong Chi Trung
LIST OF AMENDED PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS OF HEADING 2710.
(Promulgated together with Decision 45 /2006/QD-BTC of the Ministry of Finance dated 31 August 2006)
Heading
Goods Description
Tax Rate (%)
2710
...
...
...
2710
11
...
...
...
2710
11
11
00
5
2710
11
...
...
...
00
5
2710
11
13
00
5
2710
11
...
...
...
00
5
2710
11
15
00
5
2710
11
...
...
...
00
5
2710
11
17
00
5
2710
11
...
...
...
00
5
2710
11
21
00
5
2710
11
...
...
...
00
5
2710
11
23
00
5
2710
11
...
...
...
00
5
2710
11
25
00
5
2710
11
...
...
...
00
5
2710
19
- - Other:
...
...
...
2710
19
11
00
0
2710
...
...
...
12
00
0
2710
19
13
00
5
2710
...
...
...
14
00
5
2710
19
15
00
5
2710
...
...
...
19
00
5
2710
...
...
...
21
00
5
2710
19
22
00
5
2710
...
...
...
23
00
5
2710
19
24
00
5
2710
...
...
...
25
00
10
2710
19
26
00
5
2710
...
...
...
27
00
3
2710
19
28
00
5
2710
...
...
...
31
00
0
2710
19
32
00
0
2710
...
...
...
33
00
0
2710
19
39
00
5
...
...
...
2710
91
00
00
20
2710
...
...
...
00
00
20
- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3 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.51/2006/QD-BTC of September 22, 2006 on promulgating import tax rates of a number of commodity items under heading no. 2710 in The Breferential import tariff
- 2 Decision No. 06/2006/QD-BTC of 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.