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
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 |
