Decision No. 72/2007/QD-BTC dated August 07, 2007 of the Ministry of Finance amending the absolute duty rate applicable to imported second-hand cars

DECISION

AMENDING THE ABSOLUTE DUTY RATE APPLICABLE TO IMPORTED SECOND-HAND CARS

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;

Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;

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 12-2006-ND-CP of the Government dated 26 January 2006 on implementation of the Commercial Law;

Pursuant to article 2 of Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006 conferring authority to amend absolute duty rates;

Having considered the proposal of the Director General of the General Department of Customs;

DECIDES:

Article 1

To amend the absolute duty rate applicable to imported second-hand cars of 15 seats or less including the driver's seat, as stipulated in Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006, as follows:

Article 2

This Decision shall replace Decision 05-2007-QD-BTC of the Minister of Finance dated 15 January 2007, shall be of full force and effect and apply to all imported goods' customs declarations registered with the customs office fifteen days after the date on which this Decision is published in the Official Gazette.