| THE MINISTRY OF FINANCE Number: 1672/1998/QD-BTC |
| SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness Ha Noi , November 24, 1998 |
DECISION No. 1672/1998/QD-BTC OF NOVEMBER 24, 1998 AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Law on Export Tax and Import Tax adopted on December 26, 1991 by the National Assembly;
Pursuant to the import tax rate brackets issued together with Resolution No.537a/NQ-HDNN8 of February 22, 1992 of the State Council, which was amended and supplemented by Resolution No.31-NQ/UBTVQH9 of March 9, 1993, Resolution No.174-NQ/UBTVQH9 of March 26, 1994, Resolution No.290-NQ/UBTVQH9 of September 7, 1995, Resolution No.293-NQ/UBTVQH9 of November 8, 1995 and Resolution No.416-NQ/UBTVQH9 of August 5, 1997, of the IXth National Assembly�s Standing Committee;
Pursuant to the competence defined in Article 3 of Decision No.280/TTg of May 28, 1994 of the Prime Minister promulgating the Export Tariff and Import Tariff together with Decree No.54-CP;
Proceeding from the Prime Minister�s directing opinions in Official Dispatch No.4394/VPCP-KTQD of October 29, 1998 of the Government Office regarding the readjustment of import tax rates applicable to Amoxicilline and Ampicilline antibioties in form of raw materials;
DECIDES:
Article 1.- To amend and replace the import tax rates of specific commodity items in the list of the amendments and supplements to the Import Tariff issued together with Decision No.1195/1998/QD-BTC of September 12, 1998 of the Minister of Finance into the following new import tax rates:
- Sub-heading 2941.90.30: Ampicilline and derivatives thereof, applicable import tax rate: 0% (zero per cent).
- Sub-heading 3003.20.10: Containing Amoxicilline, applicable import tax rate: 7% (seven per cent).
Article 2.- This Decision takes effect and applies to all import goods declarations registered with the customs authorities as from December 1st, 1998.
For the Minister of Finance
Vice Minister
PHAM VAN TRONG
(Signed) | |||
Pham Van Trong | |||