| THE MINISTRY OF FINANCE -------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 38/2009/TT-BTC | Hanoi, February 27, 2009 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO MOTOR VEHICLE COMPONENTS AND ACCESSORIES ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff Lists and the Preferential Import and Export Tariff Lists for groups of taxable goods and the tax rate frames applicable lo each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the conclusion of the Prime Minister of the Government in Directive 20/TB-VPCP of the Government Office dated 17 January 2009: and the opinion of the Ministry of Planning and Investment in Official Letter 1003/BKH-TCTT dated 19 February 2009 and of the Ministry of Industry and Trade in Official Letter 1075/BCT-CNNg dated 11 February 2009;
The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to motor vehicle components and accessories on the preferential import tariff list:
Article 1.-
To amend in the List attached, the preferential import duty rates applicable to engines, gear boxes, clutches and their parts in Groups 84,07, 84.08. 84.09 and 87,08 as stipulated in Decision 123-2008-QD-BTC of the Minister of Finance dated 26 December 2008 on amendments to the preferential import and export duty rates applicable to some lines of goods in the Preferential Import and Export Tariff Lists.
