Quyết định 90/2004/QĐ-BTC

DECISION No. 90/2004/QD-BTC OF NOVEMBER 25, 2004 ADJUSTING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS ACCORDING TO THE PREFERENTIAL IMPORT TARIFFS FOR THE IMPLEMENTATION OF THE VIETNAM-US BILATERAL TRADE AGREEMENT

THE MINISTER OF FINANCE

Pursuant to the December 26, 1991 Law on Export Tax and Import Tax, the July 5, 1993 Law and Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing the Law on Export Tax and Import Tax;

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 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to 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;

In furtherance of the Vietnam-US Bilateral Trade Agreement, which was ratified by the X^th National Assembly of the Socialist Republic of Vietnam at its 10^th session in Resolution No. 48/2001/QH10 of November 28, 2001;

At the proposals of the Director of the Tax Policy Department and the Director of the International Cooperation Department,

DECIDES:

Article 1.- To issue together with this Decision the list of a number of commodity items and their preferential import tax rates for the implementation of the Vietnam-US Bilateral Trade Agreement.

The tax rates defined in the list issued together with this Decision shall replace the tax rates specified in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs.

Article 2.- The list of commodity items and their import tax rates stated in Article 1 of this Decision shall apply to import goods having certificates of origins of the US and other countries which have reached agreements on most favored nation treatment in commercial relations with Vietnam.

Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations registered with the customs offices as from December 10, 2004.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG