Quyết định 920/TC-QĐ-TCT

DECISION No.920-TC/QD/TCT OF NOVEMBER 11, 1997 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.

For the Minister of Finance

Vice Minister

VU MONG GIAO