Decision No. 25/2004/QD-BTC, amending the import tax rates of a number of gold items under heading No. 7108 in the preferential import tariff, issued by the Ministry of Finance đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No. 25/2004/QD-BTC, amending the import tax rates of a number of gold items under heading No. 7108 in the preferential import tariff, issued by the Ministry of Finance
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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:
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Codes |
Description of commodities |
Tax rate (%) |
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|
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.
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FOR THE FINANCE MINISTER |
