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

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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
Issuing body: Ministry of FinanceEffective date:
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Official number:25/2004/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:15/03/2004Effect status:
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Fields:Export - Import , Tax - Fee - Charge
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THE MINISTRY OF FINANCE
-------------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
--------------

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
VICE MINISTER




Truong Chi Trung

 

 

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