THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

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No. 61/2010/TT-BTC
Hanoi, April 21, 2010
 
CIRCULAR
GUIDING THE EXEMPTION FROM IMPORT DUTY ON SINGLE SIDEBAND RADIOS SUPPLIED TO FISHERMEN
 
THE MINISTRY OF FINANCE
 
Pursuant to June 14, 2005 Law No. 45/2005/ QH1I on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
Pursuant to the Prime Minister's Decision No. 459/QD-TTg of April 28, 2008, on the supply of single sideband radios to fishermen on a pilot basis, and directing opinions of Deputy Prime Minister Nguyen Sinh Hung in Official Letter No. 1421/VPCP-KTTH of March 5, 2010, regarding import duty on single sideband radios supplied to fishermen;
Pursuant to the Government's Decree No.118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the exemption from import duty on single sideband radios supplied to fishermen as follows:
Article 1. Duty-exempt objects
Import duty will be exempted for imported single sideband radios to be installed-in fishing vessels for ship owners who are heads of poor households and owners of fishing vehicles which were sunk or severely damaged fry natural disasters or other accidents, when they restore their production under the Prime Minister's Decision No. 459/QD-TTg of April 28,2008, on the supply of single sideband radios to fishermen on a pilot basis.
 
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