Quyết định 55/2005/QĐ-BTC của Bộ Tài chính về việc quy định thuế suất thuế nhập khẩu hàng dệt, may có xuất xứ từ Australia

DECISION

STIPULATING THE IMPORT TAX RATES FOR TEXTILES AND GARMENTS ORIGINATED FROM AUSTRALIA

THE MINISTER OF FINANCE

Pursuant to the Law on Import Tax and Export Tax and Laws on amending and supplementing the Law on Import Tax and Export Tax;

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

Pursuant to the Bilateral Agreement on Economic and Trade Cooperation of Vietnam and Australia signed on June 14, 1990;

At the proposal of the Director of the Tax Policy Department,

DECIDES:

Article 1. The textile and garment lots, which have the certificates of origin of Australia shall apply the import tax rates for the year 2005 stated in Decision No. 192/2003/QD-BTC dated November 25, 2003 of the Minister of Finance on the issuance of the List of goods and their import tax rates for the implementation of the import tax reduction scheme according to the Trade Agreement on textiles and garments signed by Vietnam and the EU for the 2003-2005 period; Decision No. 13/2005/QD-BTC dated March 08, 2005 of the Minister of Finance on the implementation of commitments in the Agreement between Vietnam and the EU on the market approach; the Trade Agreement on textiles and garments signed between Vietnam and the U.S for the year 2005.

The textile and garment lots, which have the certificates of origin of Australia shall apply the import tax rates for the year 2005 stated in Decision No. 192/2003/QD-BTC dated November 25, 2003 of the Minister of Finance on the issuance of the List of goods and their import tax rates for the implementation of the import tax reduction scheme according to the Trade Agreement on textiles and garments signed by Vietnam and the EU for the 2003-2005 period; Decision No. 13/2005/QD-BTC dated March 08, 2005 of the Minister of Finance on the implementation of commitments in the Agreement between Vietnam and the EU on the market approach; the Trade Agreement on textiles and garments signed between Vietnam and the U.S for the year 2005.

Article 2. In cases where the import tax rates of items stipulated in Article 1 of this Decision are higher than the preferential most-favored nations (MFN) import tax rates stipulated on the List of current preferential import tax rates, the MFN import tax rates shall be applied.

In cases where the import tax rates of items stipulated in Article 1 of this Decision are higher than the preferential most-favored nations (MFN) import tax rates stipulated on the List of current preferential import tax rates, the MFN import tax rates shall be applied.

Article 3. This Decision takes effect and applies to customs declarations registered with the customs offices 15 days after this Decision is published in "CONG BAO".

The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies, and the People's Committees of provinces and centrally-run cities shall have to coordinate to direct the implementation of this Decision.