Decision No. 25/2004/QD-BTC dated March 15, 2004 of the Ministry of Finance amending the import tax rates of a number of gold items under heading No. 7108 in the preferential import tariff
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 25/2004/QD-BTC | Signer: | Truong Chi Trung |
Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 15/03/2004 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import , Tax - Fee - Charge |
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 | Tax rate (%) | ||
7108 |
|
| Gold (including gold plated with platinum) unwrought or in forms of semi-finished products or in powder - Non-monetary: |
|
7108 | 11 | 00 | - - In powder form | 0.5 |
7108 | 12 |
| - - Other unwrought forms: |
|
7108 | 12 | 10 | - - - In lumps, ingots and cast bars | 0.5 |
7108 | 12 | 90 | - - - Other | 0.5 |
7108 | 13 |
| - - Other semi-finished product forms: |
|
7108 | 13 | 10 | - - - In rods, bars, profiles, foils and strips | 1 |
7108 | 13 | 90 | - - - Other | 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.
| FOR THE FINANCE MINISTER |
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