Decree No. 200 Amending Articles 4 and Article 6 of Decree No. 118 dated July 9, 1946 concerning a special guarantee imposed on transportation industries.

DECREE

Issuing a special surcharge on transportation sectors to amend Articles 4 and Article 6 of Decree No. 118 dated July 9, 1946

President of the Government of the Democratic Republic of Vietnam

Pursuant to the Decree issued on July 9, 1946 establishing a special surcharge targeting transportation sectors,

At the proposal of the Ministers of Finance and Public Works,

After consultation between the Standing Committee of the National Assembly and the Council of Ministers,

Decrees:

Article 1

Article 4 of Decree No. 118 dated July 9, 1946 is hereby amended as follows: "The special surcharge on ships, motor boats, or vessels carrying goods consists of two parts:

- One part based on the value of the goods at a rate of 2 thousandths,

- One part based on the weight of the goods at a rate of one dong per ton.

This surcharge shall be calculated based on customs declarations or entries in ship logs and must be paid immediately upon submission of customs clearance documents or ship logs to the Customs Office."

Article 2

Article 6 of the aforementioned Decree is hereby amended as follows:

"River barges (barques de rivières) are exempt from this special surcharge."

Article 3

The Ministers of Finance and Public Works shall implement this Decree.