Quyết định 39/2006/QD-BTC

Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.

Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. đã được thay thế bởi Decision No. 106/2007/QD-BTC of December 20, 2007 promulgating the export duty schedule and the preferential import duty schedule và được áp dụng kể từ ngày 07/02/2008.

Nội dung toàn văn Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.


THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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 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.

As from July 1, 2007, the preferential import tax rates specified in this Decision for each automobile part or spare part shall uniformly apply, while the preferential import tax rates specified in this Decision for sets of automobile parts in the CKD form shall not apply.

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

 

 

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Loại văn bảnQuyết định
Số hiệu39/2006/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành28/07/2006
Ngày hiệu lực15/09/2006
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 07/02/2008
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Lược đồ Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.


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        Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.
        Loại văn bảnQuyết định
        Số hiệu39/2006/QD-BTC
        Cơ quan ban hànhBộ Tài chính
        Người kýTrương Chí Trung
        Ngày ban hành28/07/2006
        Ngày hiệu lực15/09/2006
        Ngày công báo...
        Số công báo
        Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
        Tình trạng hiệu lựcHết hiệu lực 07/02/2008
        Cập nhật3 năm trước

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            Văn bản gốc Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.

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