Decision No. 1334/1998/QD-BTC dated October 05, 1998 of the Ministry of Finance amending and supplementing the border-gate minimum purchase prices for import tax calculation specified in the price index issued together with Decision No. 590A/1998/QD-BTC dated April 29, 1998 of the Minister of Finance

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Decision No. 1334/1998/QD-BTC dated October 05, 1998 of the Ministry of Finance amending and supplementing the border-gate minimum purchase prices for import tax calculation specified in the price index issued together with Decision No. 590A/1998/QD-BTC dated April 29, 1998 of the Minister of Finance
Issuing body: Ministry of FinanceEffective date:
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Official number:1334/1998/QD/BTCSigner:Pham Van Trong
Type:DecisionExpiry date:
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Issuing date:05/10/1998Effect status:
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Fields:Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
----------

No. 1334/1998/QD-BTC

Hanoi, October 05, 1998

DECISION

AMENDING AND SUPPLEMENTING THE BORDER-GATE MINIMUM PURCHASE PRICES FOR IMPORT TAX CALCULATION SPECIFIED IN THE PRICE INDEX ISSUED TOGETHER WITH DECISION No. 590A/1998/QD/BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE

THE MINISTER OF FINANCE

Pursuant to the competence and principles for determining the prices for export and/or import tax calculation stipulated in Article 7 of Decree No. 54-CP of August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law on Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to Part II of Circular No.72A-TC/TCT of August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No.54-CP of August 28, 1993 of the Government; and Official Dispatch No.3696-TC/TCT of September 23, 1998 of the Ministry of Finance;

At the proposal of the General Department of Customs in its Official Dispatch No.3330/TCHQ-KTTT of September 24, 1998,

DECIDES:

Article 1.- To amend and supplement the border-gate minimum purchase prices of a number of goods items as stipulated herein, which shall serve as basis for the tax collecting agencies to determine the prices for import tax calculation of goods items of the same categories in the index of border-gate minimum purchase prices for import tax calculation issued together with Decision No.590A/1998/QD-BTC of April 29, 1998 of the Minister of Finance:

Ordinal number

Goods names (liquors)

Unit

Tax calculation prices (USD)

1

Green Soju

liter

1.50

2.

Windsor Premier Whisky

liter

5.00

3.

Jinro Gold Soju

liter

1.50

4.

Jinro Mild Soju

liter

1.50

5.

Jinro Korean Ginseng

liter

2.50

6.

Napoleon Brandy VSOP

liter

5.00

7.

Cluny Scotch Blended Whisky

liter

4.00

8.

Glen Lyon Scotch Blended Whisky

liter

4.00

9.

Otard VSOP

liter

15.00

10.

Otard Jade

liter

15.00

11.

Whisky Scotch Grants

liter

5.00

12.

Clan McGregor

liter

4.50

Article 2.- This Decision is effective for and applies to all lots of import goods with import declarations registered with customs authorities as from October 15, 1998.

THE MINISTRY OF FINANCE




Pham Van Trong

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