THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 68/2009/TT-BTC
Hanoi, April 3, 2009
 
CIRCULAR
AMENDING CODE NUMBERS AND IMPORT DUTY RATES APPLICABLE TO SEAFOOD1 OR GROUP 03.06 AND 03.07 LINES OF GOODS ON THE IMPORT AND EXPORT PREFERENTIAL TARIFF LISTS
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 Export Tariff List and (he Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;
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 the functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on code numbers and import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List:
Article 1.- To further detail, in the attached List, the code numbers and also to amend the import duty rates applicable to seafood being Group 03.06 and 03.07 goods on the Preferential Import Tariff List as stipulated in Decision 123/2008/QD-BTC of the Ministry of Finance dated 26 December 2008.
Article 2.- This Circular shall be of full force and apply to all import goods' customs declarations registered with the customs office as from 8 April 2009.
 
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan
 
LIST
OF IMPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Circular 68/2009/TT-BTC of the Ministry of Finance dated 3 April 2009)