- 1Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff.
- 2Decision 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.
- 3Decision 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
- 4Decision 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
- 5Decision 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.
- 2Resolution No. 71/2006/NQ-QH11 of November 29, 2006 ratifying the protocol of accession of the socialist republic of Vietnam to the agreement establishing the world trade organization
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff
- 2Decision No.35/2008/QD-BTC of June 06, 2008 amending export duty rates applicable to a number of lines of goods in the export tariff list
- 3Decision No. 39/2008/QD-BTC of June 19, 2008 amending export duty rates applicable to a number of lines of goods being iron and non-alloy steel in the export tariff list
- 4Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.
- 5Decision No. 67/2008/QD-BTC of August 5, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
- 6Decision No. 83/2008/QD-BTC of October 3, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
- 7Decision No. 100/2008/QD-BTC of November 10, 2008, amending preferential import duty rates applicable to liquefied petroleum gas on the preferential import tariff list.
- 8Decision No. 105/2008/QD-BTC of November 14, 2008, issuing import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 9Decision No. 95/2008/QD-BTC of October 29, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list
- 10Decision No. 99/2008/QD-BTC of November 7, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 11Decision No. 30/2008/QD-BCT of August 22, 2008, suspending automatic export licensing for iron and steel.
- 12Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 13Decision No. 71/2008/QD-BTC of September 01st, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
- 14Decison No. 37/2008/QD-BTC of June 12, 2008, amending preferential import tax rates for a number of commodity groups in the preferential import tariff.
- 15Circular No. 33/2009/TT-BTC of February 19, 2009, guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list.
- 16Circular No. 39/2009/TT-BTC of March 03, 2009, amending preferential import duty rates applicable to a number of lines of goods being milk products on the preferential import tariff list.
- 17Circular No. 58/2009/TT-BTC of March 25, 2009, amending preferential import duty rates applicable to a number of lines of iron and steel on the preferential import tariff list.
- 18Decision No. 109/2008/QD-BTC of November 28, 2008, revising export tax rates for wood and wood products in the export tariff.
- 19Circular No. 67/2009/TT-BTC of April 3, 2009, amending preferential import duty rates applicable to copper tubes and pipes being group 74.11 lines of goods on the preferential import list
- 20Circular No. 73/2009/TT-BTC of April 13, 2009, guiding preferential import duty rates applicable to gasoline and oil being group 2710 goods on the preferential import tariff list
- 21Circular No. 119/2009/TT-BTC of June 10th, 2009, guiding preferential import duty rates applicable to gasoline and oil being group 2710 goods on the preferential import tariff list.
- 22Circular No.133/2009/TT-BTC of June 30, 2009 guiding preferential import duty rates applicable to gasoline and oil1 being Group 2710 goods on the preferential import tariff list
- 23Circular No. 148/2009/TT-BTC of July 21, 2009, guiding preferential import duty rates applicable to gasoline and oil1 being group 2710 goods on the preferential import tariff list.
- 24Circular No. 162/2009/TT-BTC of August 12, 2009, on amendment of preferential rates of import duty for milk in the preferential import duty tariff
- 25Circular No. 179/2009/TT-BTC of September 14, 2009, amending preferential import duty rates for a number of commodity items in the preferential import tariff
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 106/2007/QD-BTC | Hanoi, December 20, 2007 |
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. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Duty Schedule according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Duty Schedule according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on the Socialist Republic of Vietnam’s Accession to the Agreement Establishing the World Trade Organization;
Pursuant to 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;
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 Ministry of Finance;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Export Duty Schedule and the Preferential Import Duty Schedule.
Article 2.- Commodity groups eligible for preferential import duty rate reduction for price stabilization continue to enjoy the provisional duty rates specified in Appendix I to this Decision, pending the issuance of a new decision by the Minister of Finance.
Article 3.- For used cars, the following regulations must be observed:
1. The specific import duty rates set in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, and the Finance Minister’s relevant decisions will apply to cars for transporting 15 or less persons (including the driver) under headings 8702 and 8703.
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3. The preferential import duty rates exceeding 50% (equal to 1.5 times) the preferential import duty rates applicable to vehicles of the same type specified in the Preferential Import Duty Schedule promulgated together with this Decision will apply to other vehicles under headings 8702, 8703 and 8704.
Article 4.-
This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declaration forms of imported and exported goods registered with customs offices from January 1, 2008.
The preferential import duty rates for petroleum and other preparations under subheading 2710.11 (marked * in the import duty rate column in the Preferential Import Duty Schedule) shall be decided by the Minister of Finance in each period.
Preferential import duty rates shall not be specified for CKD component sets of vehicles under headings 8702, 8703 and 8704 (marked ** in the import duty rate column in the Preferential Import Duty Schedule), but import duty shall be imposed on each component or accessory.
To annul the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the Export Duty Schedule and the Preferential Import Duty Schedule, and decisions amending and supplementing appellations, codes and import-export duty rates for a number of commodity groups and items in the Export Duty Schedule and the Preferential Import Duty Schedule.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.
- 2Decision No. 83/2008/QD-BTC of October 3, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
- 3Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.
- 4Decision No. 71/2008/QD-BTC of September 01st, 2008, amending import duty rates applicable to a number of lines of goods on the preferential import tariff list.
- 5Decision 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.
- 6Decison No. 37/2008/QD-BTC of June 12, 2008, amending preferential import tax rates for a number of commodity groups in the preferential import tariff.
- 7Circular No. 33/2009/TT-BTC of February 19, 2009, guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list.
- 8Circular No. 39/2009/TT-BTC of March 03, 2009, amending preferential import duty rates applicable to a number of lines of goods being milk products on the preferential import tariff list.
- 9Circular No. 58/2009/TT-BTC of March 25, 2009, amending preferential import duty rates applicable to a number of lines of iron and steel on the preferential import tariff list.
- 10Decision No. 109/2008/QD-BTC of November 28, 2008, revising export tax rates for wood and wood products in the export tariff.
- 11Circular No. 67/2009/TT-BTC of April 3, 2009, amending preferential import duty rates applicable to copper tubes and pipes being group 74.11 lines of goods on the preferential import list
- 12Circular No. 73/2009/TT-BTC of April 13, 2009, guiding preferential import duty rates applicable to gasoline and oil being group 2710 goods on the preferential import tariff list
- 13Circular No. 148/2009/TT-BTC of July 21, 2009, guiding preferential import duty rates applicable to gasoline and oil1 being group 2710 goods on the preferential import tariff list.
- 14Circular No. 162/2009/TT-BTC of August 12, 2009, on amendment of preferential rates of import duty for milk in the preferential import duty tariff
- 15Circular No. 179/2009/TT-BTC of September 14, 2009, amending preferential import duty rates for a number of commodity items in the preferential import tariff
- 16Circular No. 179/2009/TT-BTC of September 14, 2009, amending preferential import duty rates for a number of commodity items in the preferential import tariff
- 1Decision No.211/QD-BTC of February 01, 2008 correcting the finance minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, and Decision No. 65/2007/QD-BTC of July 30, 2007
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4Decision No. 05/2005/QD-BKHCN of May 11, 2005, on amending, supplementing the Decision No.28/2004/QD-BKHCN dated 01/10/2004 on methods of determining the localization rates of automobiles
- 5Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 106/2007/QD-BTC of December 20, 2007 promulgating the export duty schedule and the preferential import duty schedule
- Số hiệu: 106/2007/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 20/12/2007
- 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: 07/02/2008
- Ngày hết hiệu lực: 01/01/2010
- Tình trạng hiệu lực: Hết hiệu lực