- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 3 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 4 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 25/2004/QD-BTC | Hanoi, March 15, 2004 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF GOLD ITEMS UNDER HEADING NO. 7108 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
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;
Pursuant to the Tariff according to the List of commodity groups subject to import tax, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of gold items under Heading No. 7108, prescribed in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff, into new preferential import tax rates as follows:
Codes
Description of commodities
...
...
...
7108
Gold (including gold plated with platinum) unwrought or in forms of semi-finished products or in powder
- Non-monetary:
7108
11
00
...
...
...
0.5
7108
12
- - Other unwrought forms:
7108
12
10
...
...
...
0.5
7108
12
90
- - - Other
0.5
7108
13
...
...
...
7108
13
10
- - - In rods, bars, profiles, foils and strips
1
7108
13
90
...
...
...
0.5
7108
20
00
- Monetary
0.5
Article 2.- This Decision takes implementation effect and applies to the import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette.
...
...
...
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies