Decision No. 38/1999/QD-BTC On Amending and Supplementing the Names and Import Tariff Rates for Certain Groups of Goods in the Preferential Import Tariff Schedule

Decision No. 38/1999/QD-BTC amends and supplements the names and import tariff rates for certain groups of goods in the preferential import tariff schedule. The Decision takes effect from April 20, 1999.

Document No.38/1999/QĐ/BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldTax Policy
Issued date03/04/1999
Effective date03/04/1999
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 38/1999/QD-BTC amends and supplements the names and import tariff rates for certain groups of goods in the preferential import tariff schedule. The Decision takes effect from April 20, 1999.

Key points

  • Customs authorities apply the new names and import tariff rates to imported goods starting from April 20, 1999.
  • The Decision abolishes previous regulations that conflict with this regulation.

🌐 Social impact of this document

  • Citizens and businesses are directly affected when they must comply with the new tariff rates.
  • Businesses may adjust their import plans based on information about the new tariff rates.

❓ Frequently asked questions

When will the new tariff rates be applied?

The new tariff rates will be applied from April 20, 1999.

How does this Decision affect businesses?

Businesses need to adjust their import plans based on the new tariff rates specified in Decision No. 38/1999/QD-BTC.

When are the old regulations abolished?

The old regulations are abolished immediately upon the effectiveness of this Decision from April 20, 1999.

Which agency is responsible for applying the new tariff rates?

Customs authorities are responsible for applying the new names and import tariff rates to imported goods.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 38/1999/QD-BTC
Hanoi, April 3, 1999

Pursuant to …;

Regarding the amendment and supplementation of the names and import tax rates for certain groups of goods in the preferential import tariff schedule

______________________

 THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Based on the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998;

Based on Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;

DECISION

Article 1. Amend, supplement, and detail the names and import tax rates of certain goods categories specified in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QD-BTC dated December 11, 1998 of the Minister of Finance, to become the new names and import tax rates as prescribed in the List of Amendments and Supplements to the Names and Import Tax Rates of Certain Goods in the Preferential Import Tariff Schedule issued together with this Decision.

Article 2. This Decision shall take effect and be applied to all Import Declaration Forms submitted to customs authorities starting from April 20, 1999. All previous regulations contrary to this Decision are hereby abolished.

DEPUTY MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)
Pham Van Trong
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