DECISION

AMENDING THE IMPORT DUTY RATES FOR A NUMBER OF MECHANICAL, ELECTRIC AND ELECTRONIC COMPONENTS, PARTS AND ACCESSORIES

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import duty and Export duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Table of rates according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Table of rates according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations, competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Finance Ministry;
Pursuant to Article 11 of the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import duty and Export duty;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import duty rates for a number of mechanical, electric and electronic components, parts and accessories in the Preferential Import Table of rates, promulgated together with Decision No. 39/2006/QD-BTC of July 28, 2006, and other amending and supplementing decisions of the Finance Minister into the new ones in the List enclosed with this Decision.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to all import customs declarations registered with customs offices from its effective date.

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