THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 100/2002/QD-BTC
Hanoi, August 21, 2002
 
DECISION
AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS AND ITEMS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s 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 Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate brackets prescribed in the Import Tariff according to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax;
After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,
DECIDES:

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Article 1.- To amend and supplement names, codes and tax rates of a number of commodity groups and items specified in the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No.1803/1998/QD/BTC of December 11, 1998 and the Lists of amendments and supplements to names and tax rates of a number of commodity groups and items in the Preferential Import Tariff promulgated together with Decision No.41/2000/QD/BTC of March 17, 2000, Decision No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of December 5, 2000, Decision No.34/2001/QD-BTC of April 18, 2001 and Decision No.137/2001/QD-BTC of December 18, 2001, into new ones on the List of amendments and supplements to names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with this Decision.
 

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