Quyết định 73/2008/QD-BTC

DECISION

AMENDING PARTICULARLY PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITY GROUPS IN VIETNAM’S PARTICULARLY PREFERENTIAL IMPORT TABLE OF RATES FOR THE IMPLEMENTATION OF THE ASEAN AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) DURING 2008-2013

THE FINANCE MINISTER

Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995, on Vietnam’s program on reduction of import duty for the implementation of the ASEAN Agreement on Common Effective Preferential Tariffs (CEPT);
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 Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of Law on Import Duty and Export Duty;
Pursuant to the Protocol on the participation of the Socialist Republic of Vietnam in the Agreement on Common Effective Preferential Tariffs (CEPT) for the implementation of ASEAN Free Trade Area (AFTA) (below referred to as CEPT/AFTA Agreement), concluded on December 15, 1995, in Bangkok;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend particularly preferential import duty rates of a number of commodity groups prescribed in the Finance Minister’s Decision No. 36/2008/QD-BTC of June 12, 2008, promulgating the Vietnam’s Particularly Preferential Import Table of rates for the implementation of the ASEAN Agreement on Common Effective Preferential Tariffs (CEPT) during 2008-2013, into new ones prescribed in the List promulgated together with this Decision and applies to customs declarations of imported goods registered with customs offices from September 15, 2008.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”