Decision No. 93/2007/QD-BTC dated November 16, 2007 of the Ministry of Finance on adjustment of preferential import tax rates of liquefied gas and other combustion fuels in the preferential import tariff

DECISION

ON ADJUSTMENT OF PREFERENTIAL IMPORT TAX RATES OF LIQUEFIED GAS AND OTHER COMBUSTION FUELS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the National Assembly Standing Committee promulgating the export tariff according to the List of taxable commodity groups and tax rate bracket on each commodity group, the preferential import tariff according to the List of taxable commodity groups and preferential tax rate bracket on each commodity group; 

Pursuant to Decree No.86/2002/ND-CP dated November 5, 2002 of the Government defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to Decree No.77/2003/ND-CP dated July 1, 2003 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decree No.149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

At the proposal of the Director of the Tax Policy Department, and Director of the Price Management,

DECIDES:

Article 1.

To amend the preferential import tax rates of other combustion fuels under Heading No.2710 and liquefied gas under Heading 2711 specified in Decision No. 39/2007/QD-BTC dated May 30, 2007 and Decision No. 81/2007/QD-BTC dated October 10, 2007of the Ministry of Finance into the new preferential import tax rates as follows:

Article 2

This Decision takes effect and applies to Declarations of import goods registered at the customs offices as from November 20, 2007.