THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 71/2004/QD-BTC
Hanoi, August 31, 2004
 
DECISION
ADJUSTING THE PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF IRON AND STEEL COMMODITIES
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 prescribing 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 amending and supplementing the Tariff according to the List of import tax-liable commodity groups;
Pursuant to Article 1 of the Government’s 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;
In furtherance of the Prime Minister’s directing opinions in Official Dispatch No. 162/TB-VPCP of August 19, 2004 on solutions to stabilize petroleum, construction steel and fertilizer markets;
At the proposal of the director of the Tax Policy Department,
 
DECIDES:
Article 1.- To issue together with this Decision the List of a number of iron and steel commodities and their preferential import tax rates. For the commodities of mechanical engineering steels, the preferential import tax rates specified in Clause 6, Table II, issued together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 shall apply.