Decision 1334/1998/QĐ-BTC

THE MINISTER OF FINANCE

Pursuant to the competence and principles for determining the prices for export and/or import tax calculation stipulated in Article 7 of Decree No. 54-CP of August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law on Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to Part II of Circular No.72A-TC/TCT of August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No.54-CP of August 28, 1993 of the Government; and Official Dispatch No.3696-TC/TCT of September 23, 1998 of the Ministry of Finance;

At the proposal of the General Department of Customs in its Official Dispatch No.3330/TCHQ-KTTT of September 24, 1998,

DECIDES:

Article 1.- To amend and supplement the border-gate minimum purchase prices of a number of goods items as stipulated herein, which shall serve as basis for the tax collecting agencies to determine the prices for import tax calculation of goods items of the same categories in the index of border-gate minimum purchase prices for import tax calculation issued together with Decision No.590A/1998/QD-BTC of April 29, 1998 of the Minister of Finance:

Ordinal Goods names (liquors) Unit Tax calculation number

prices (USD)

1 Green Soju liter 1.50

2 Windsor Premier Whisky liter 5.00

3 Jinro Gold Soju liter 1.50

4 Jinro Mild Soju liter 1.50

5 Jinro Korean Ginseng liter 2.50

6 Napoleon Brandy VSOP liter 5.00

7 Cluny Scotch Blended Whisky liter 4.00

8 Glen Lyon Scotch Blended Whisky liter 4.00

9 Otard VSOP liter 15.00

10 Otard Jade liter 15.00

11 Whisky Scotch Grants liter 5.00

12 Clan McGregor liter 4.50

Article 2.- This Decision is effective for and applies to all lots of import goods with import declarations registered with customs authorities as from October 15, 1998.

For the Minister of Finance

Vice Minister