Quyết định 920/TC-QD-TCT

DECISION

AMENDING THE IMPORT TAX RATES FOR THE GROUP OF GOLD ITEMS

THE MINISTER OF FINANCE

Pursuant to Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Proceeding from the tax rates specified in the Import Tax Table issued together with Resolution No.537a/NQ-HDNN8 of February 22, 1992 of the State Council;
Proceeding from the competence provided for in Article 3 of Decision No.280-TTg of May 28, 1994 of the Prime Minister promulgating the Export Tax Table and the Import Tax Table together with Decree No.54-CP;
Proceeding from the situation of trading in gold items;

DECIDES:

Article 1.- To amend the import tax rates for the commodity group of heading No. 7108.00 "Gold (including gold plated with platinum), unwrought or in semi-finished forms, or in powder form"; subheading No.7108.00.10 "- Gold in bars, rods, shapes, sheets and strips" specified in Decision No.257-TC/QD/TCT of March 31, 1997 of the Minister of Finance into the following new import tax rates:

Heading- Group of items Tax rate (%)

Subheading

7108.00 Gold (including gold plated

with platinum), unwrought

or in semi-finished forms, or in powder form

7108.00.10 - Gold in bars, rods, shapes,

sheets and strips 5

7108.00.90 - Others 1

Article 2.- This Decision shall take effect and apply to all declarations of import goods registered with the customs office as from December 1st, 1997.