DECISION
Promulgating the List of amendments and supplements to the preferential import tax Rates of a number of commodities in the preferential import tariffs
THE MINISTER OF FINANCE
Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, on the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the List of amendments and supplements to the preferential import tax rates of a number of commodities in the Preferential Import Tariffs (Table I and Table II).
For commodities which are not specified in Table II, the preferential import tax rates prescribed in Table I shall apply.
Article 2.- The preferential tax rates specified in the List promulgated together with this Decision shall replace those specified in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the Preferential Import Tariff and his Decisions No. 71/2004/QD-BTC of August 31, 2004, and No. 90/2004/QD-BTC of November 25, 2004, amending and supplementing Decision No. 110/2003/QD-BTC.
Article 3.- This Decision takes effect and applies to all imports declarations registered with customs offices 15 days after its publication in "CONG BAO."
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KT. BỘ TRƯỞNG
Thứ trưởng |
(Signed) |
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Truong Chi Trung |