- 1Decision no. 01/2005/QD-BTC of January 05, 2005 amending the import duty rates of a number of commodities under heading no. 2710 in the preferential import duty rates
- 2Decision no. 04/2005/QD-BTC of January 18, 2005 amending the import duty rates of imported liquors
- 3Decision No. 05/2005/QD-BTC, on the import duty rates of motorcycles imported from the EU, promulgated by the Ministry of Finance.
- 4Decision No. 11/2005/QD-BTC, amending the import duty rates of a number of commodity items under heading no. 2710 in the Preferential Import Tariffm promulgated by the Ministry of Finance.
- 5Decision No. 14/2005/QD-BTC, amending the import duty rates of a number of commodities under heading no. 2710 of the preferential import table of rates, promulgated by the Ministry of Finance.
- 6Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 7Decision No. 69/2005/QD-BTC, on the list of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs, issued by the Ministry of Finance.
- 8Decision No. 97/2005/QD-BTC, on the application of the export tariff and the preferential import tariffs, promulgated by the Ministry of Finance.
- 9Decision No. 98/2005/QD-BTC, amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 in the Preferential Import Tariff, promulgated by the Ministry of Finance.
- 10Decision no. 12/2006/QD-BTC of March 03, 2006 adjusting the preferential import tax rates of a number of accessories and spare parts of electric and refrigerating products for domestic use
- 11Decision No. 25/2004/QD-BTC, amending the import tax rates of a number of gold items under heading No. 7108 in the preferential import tariff, issued by the Ministry of Finance
- 12Decision No. 45/2004/QD-BTC of May 6, 2004 amending the preferential import tax rates for clinker commodity items
- 13Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 14Decision No. 53/2004/QD-BTC of June 15, 2004 re-adjust the preferential import tax rates for a number of iron and steel commodities
- 15Decision No.68/2004/QD-BTC of August 16,2004 amending The Import Tax Rates of a number of import alcohols
- 16Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 17Decision No. 81/2004/QD-BTC of October 15, 2004, amending the import tax rates of a number of commodity groups in the preferential import tariff
- 18Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
- 19Decision No.104/2004/QD-BTC of December 31, 2004 amending the preferential import duty rates of clinkers
- 20Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1Decision No. 67/2006/QD-BTC of December 05, 2006, revising export duty rates for a number of commodity groups in the export table of rates.
- 2Decision No. 78/2006/QD-BTC, amending preferential import tax rates of a number of commodity groups for implementation of the protocol on accession of Vietnam to the Agreement establishing the World Trade Organization (WTO), promulgated by the Ministry of Finance
- 3Decision No.02/2007/QD-BTC of January 05, 2007 amending the import duty rates for a number of mechanical, electric and electronic components, parts and accessories
- 4Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 39/2006/QD-BTC | Hanoi, July 28, 2006 |
DECISION
PROMULGATING THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff 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, tasks, powers 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, tasks, powers 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 Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Export Tariff and the Preferential Import Tariff.
Article 2.- For used automobiles for passenger transportation of a seating capacity of 15 seats or less marked with sign (*) in the tax rate column of the Preferential Import Tariff, the absolute import tax rates specified in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006 shall apply.
Article 3.- Enterprises engaged in the manufacture or assembly of automobiles may opt for the application of the preferential import tax rates for sets of automobile parts in the CKD form or the preferential import tax rates for each automobile part or spare part until the end of December 31, 2006. The preferential import tax rates for sets of automobile parts in the CKD form and the preferential import tax rates for each automobile part or spare part are specified in this Decision.
...
...
...
Enterprises engaged in the manufacture or assembly of automobiles which may opt for the application of the tax rates for sets of automobile parts in the CKD form or the tax rates for each automobile part or spare part of a certain automobile type shall have to make written registrations therefor at a local customs department they find most convenient and comply with the registered contents throughout the course of transformation.
Article 4.- This Decision shall take effect and apply to customs declarations of imports or exports registered with the customs office as from September 15, 2006.
To annul the Finance Minister’s Decision No. 97/2005/QD-BTC of December 15, 2005, on the application of the Export Tariff and the Preferential Import Tariff, and the decisions amending and adding names, headings and tax rates of a number of commodity groups and items in the Preferential Import Tariff issued by the Finance Minister.
FOR THE FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
ATTACH FILE
...
...
...
- 1Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 2Decision No. 69/2005/QD-BTC, on the list of amended preferential rates of import duty applicable to a number of goods in the Preferential Import Tariffs, issued by the Ministry of Finance.
- 3Decision No.71/2004/QD-BTC of August 31, 2004 adjusting the preferential import tax rates of a number of iron and steel commodities
- 4Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
- 5Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 6Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.
- 7Decision No. 86/2007/QD-BTC of October 22, 2007, provisionally stipulating preferential import tax rates ofa number of commodity items in the preferential import tariff.
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.
- Số hiệu: 39/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 28/07/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 15/09/2006
- Ngày hết hiệu lực: 07/02/2008
- Tình trạng hiệu lực: Hết hiệu lực