DECISION

AMENDING THE IMPORT TAX RATES OF GOLD COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Governments Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the tax rate bracket prescribed in the Import Tariff according to the list of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly;
Pursuant to Article 1 of the Governments 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 Import Tax and Export Tax;
Pursuant to Vietnam State Banks opinions in Official Dispatch No. 272/NHNN-QLNH of May 22, 2002 and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of gold commodity items under Heading No. 7108 prescribed in the Finance Ministers Decision No. 1803/1998/QD-BTC of December 11, 1998 into new import tax rates as follows:

Heading/
Subheading

Commodity item groups

...

...

...

7108

Gold (including gold plated with platinum) unwrought or in semi-finished forms, or in powder form

- Non-monetary:

7108.11.00

- - Powder

1

7108.12.00

- - Other unwrought forms

...

...

...

7108.13

- - Other semi-finished forms:

7108.13.10

- - - Bars, rods, plates, sheets, strips or profiles

3

7108.13.90

- - - Other

1

...

...

...

- Monetary

1

Article 2.- This Decision takes implementation effect and applies to all import goods declarations already submitted to the customs offices 15 days after its signing. All the previous stipulations which are contrary to this stipulation are hereby annulled.