| THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 90/2004/QD-BTC | Hanoi, November 25, 2004 |
DECISION
ADJUSTING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS ACCORDING TO THE PREFERENTIAL IMPORT TARIFFS FOR THE IMPLEMENTATION OF THE VIETNAM-US BILATERAL TRADE AGREEMENT
THE MINISTER OF FINANCE
Pursuant to the December 26, 1991 Law on Export Tax and Import Tax, the July 5, 1993 Law and Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing the Law on Export Tax and Import Tax;
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 tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to 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 Export Tax and Import Tax;
In furtherance of the Vietnam-US Bilateral Trade Agreement, which was ratified by the Xth National Assembly of the Socialist Republic of Vietnam at its 10th session in Resolution No. 48/2001/QH10 of November 28, 2001;
At the proposals of the Director of the Tax Policy Department and the Director of the International Cooperation Department,
DECIDES:
Article 1.- To issue together with this Decision the list of a number of commodity items and their preferential import tax rates for the implementation of the Vietnam-US Bilateral Trade Agreement.
