THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 110/2003/QD-BTC
Hanoi, July 25, 2003
 
 
DECISION
PROMULGATING THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
 
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 functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly;
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 May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;
Pursuant to the Prime Minister’s conclusions in Notice No. 82/TB-VPCP of June 16, 2003 on tax policies applicable to automobiles as well as their components and accessories;
After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax;
 
DECIDES:
 
Article 1.- To issue together with this Decision the Preferential Import Tariffs (Table I and Table II).
For commodities which are not specified in Table II, the preferential import tax rates prescribed in Table I shall apply.
Commodities which have been re-coded and renamed are summed up and guided in the Appendix enclosed with this Decision.