THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 57/2005/QĐ-BTC
Hanoi, August 10, 2005
 
DECISION
ON AMENDING THE PREFERENTIAL IMPORT TARIFF OF AUTOMOBILE COMPONENTS, ACCESSORIES OF THE TABLE OF PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant the Tariff Schedule following the List of goods subject to Import Duties attached to the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 which has been amended and supplemented under the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 on the amendment of and addition to the Tariff Schedule following the List of goods subject to Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;           
Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;
Implementing the directive opinion of Prime Minister at Official Document No. 3028/VPCP–KTTH dated 3 June 2005 of the Government Office on tax policies applicable to automobiles and components, accessories thereof;
On proposal of the Director of Tax Policy Department; 
 
DECIDES:
Article 1. To promulgate along with this Decision the List of and preferential import tax rates of automobile parts and accessories (including List I and List II).
With regard to goods that are not specified in the List II, the import tariff rates stipulated in List I shall apply.
Article 2. This Decision shall enter into full force and effect and applicable to imported goods declaration sheets registered with the Customs Office as from 1 January 2006.
Article 3. During the period from 1 January 2006 to 31 December 2006, enterprises are allowed to choose to apply preferential import tax rates applicable to CKD part sets specified in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, or those applicable to each automobile part or accessory specified in this Decision.
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