Pursuant to the Tariff according to the List of import tax-liable commodity groups promulgated together with the X^th National Assembly Standing Committee's Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, which was amended and supplemented under the XI^th National Assembly Standing Committee's Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, amending and supplementing the Tariff according to the List of import tax-liable commodity groups;

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 Finance Ministry;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;

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

Article 1.- To amend the preferential import tax rates applicable to motor vehicles used for cargo transport and of a gross vehicle weight (G.V.W.) not exceeding 5 tons or of a G.V.W exceeding 45 tons under heading No. 8704 of the Preferential Import Tariffs (including Table I and Table II) promulgated together with the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, into new ones specified in the List of amended preferential import tax rates promulgated together with this Decision.

Article 2.- This Decision takes effect and applies to all import goods declarations registered with the customs offices 15 days after its publication in "CONG BAO."