Decision No. 94/2001/QD-BTC dated October 1, 2001 of the Ministry of Finance amending and supplementing the names and tax rates of a number of commodities groups in the preferential import tariff

DECISION

AMENDING AND SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF COMMODITIES GROUPS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

On the basis of the tax rate bracket prescribe in the Import Tariff in the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly;

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;

After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,

DECIDES:

Article 1.-To amend and supplement the names and tax rates of several commodity groups prescribe in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Minister of Finance and the List of amended and supplemented names and tax rates of several commodity groups in the Preferential Import Tariff, which were issued together with Decision No. 67/1999/QD-BTC of June 24, 1999, Decision No. 91/2000/QD-BTC of June 2, 2000 and Decision No.193/2000/QD-BTC of December 5, 2000 into the new names and tax rates prescribed in the List of amended and supplemented names and import tax rates of several commodity items in the Preferential Import Tariff, attached to this Decision.

Article 2.-This Decision takes effect and applies to import declarations submitted to the customs offices as from November 1, 2001. All previous regulations which are contrary to this Decision are hereby annulled.

LIST

OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF SEVERAL GOODS ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with Decision No. 94/2001/QD-BTC of October 1, 2001 of the Minister of Finance)