| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 68/2003/QD-BTC | Hanoi, May 14, 2003 |
DECISION
ANNULLING THE APPLICATION OF MINIMUM PRICES FOR IMPORT TAX CALCULATION TO IMPORTED WALL AND FLOOR TILES OF EU ORIGIN
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structures 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 apparatus of the Ministry of Finance;
Pursuant to the competence and principles for setting the prices for calculation of export tax and import tax, prescribed in Article 7 of the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the Prime Minister’s directing opinions in Official Dispatch No. 288/CP-QHQT of March 17, 2003 on the implementation of the Agreement amending the Textile and Garment Agreement with the EU;
Pursuant to the Finance Ministry’s Circular No. 08/2002/TT-BTC of January 23, 2002 guiding the application of import tax calculation prices under foreign trade sale/purchase contracts,
DECIDES:
Article 1.- To annul the application of minimum prices for import tax calculation and permit the application of import tax calculation prices under foreign trade sale/purchase contracts to imported wall and floor tiles with origins from countries of the European Union (EU), if such imported goods fully meet the following conditions:
- Having certificates of origin (C/O) granted by competent agencies of EU countries;
- Goods having been transported from EU ports as indicated in their bills of lading;
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For cases where the import goods fail to meet the above-stated conditions, the minimum tax calculation prices must be applied as prescribed.
Article 2.- This Decision takes effect and applies to all import goods declarations submitted to the customs offices 15 days after this Decision is published in the Official Gazette. All previous regulations contrary to this Decision are hereby annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 2 Circular No. 08/2002/TT-BTC of January 23, 2002, guiding the application of import tax calculation prices under foreign trade contracts
- 3 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 4 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.