THE MINISTER OF FPNANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
 
No. 86/2007/QD-BTC
Hanoi, October 22, 2007
 
 
DECISION
PROVISIONALLY STIPULATING PREFERENTIAL IMPORT TAX RATES OFA NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FPNANCE
 
Pursuant to June 14, 2005 Law No. 45/2005/QHU on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQHU of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and preferential tax rate bracket of each commodity- group;
Pursuant to the Government’s Decree No. 149/ 2005/ND-CP of December 8. 2005, detailing the implementation of the Law on Import Tax and Export Tax-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;

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry

Pursuant to the Prime Minister’s Directive No. 18/2007/ND-CP of August 1, 2007, on a number of urgent measures to curb the market price escalation;
Considering the fluctuations of world and domestic market prices which adversely impact domestic consumption, production, business and construction in vestment.
At the proposal of the directors of the Tax Policy Department and the Price Management Department,
 
DECIDES:
Article 1. To provisionally amend the preferential import tax rates of a number of commodity items in the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, which was amended and supplemented under the Finance Minister’s Decision No. 78/2006/QD-BTC of December 29, 2006, and Decision No. 69/2007/QD-BTC of August 3, 2007, into new ones specified in the List attached to this Decision.
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