Thông tư 06/1999/TT-BTM

For the projects with certificates of investment preferences granted before or after February 1, 1998 (the effective date of Decree No. 07/1998/ND-CP of January 15, 1998 of the Government):

1. They shall be exempt from import tax on goods imported into Vietnam after February 1, 1998;

2. They shall be subject to import tax on goods already imported into Vietnam before February 1, 1998;

3. The date when the goods are imported into Vietnam shall be the date written in the custom declaration.

This Circular is an inseparable part of Circular No.09/TT-BTM of July 18, 1998 of the Ministry of Trade.

For the Minister of Trade

Vice Minister