Decision No. 383/1998/QĐ-BTC On Amending and Supplementing the Names and Tariff Rates of Certain Goods in the Import Tariff Schedule

Pursuant to …;

Regarding the amendment and supplementation of the name and

import tax rate for certain items in the Import Tariff Schedule

THE MINISTER OF FINANCE

Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;

Based on the import tariff rates framework issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolution No. 31 NQ/UBTVQH9 dated March 9, 1993, Resolution No. 174 NQ/UBTVQH9 dated March 26, 1994, Resolution No. 290 NQ/UBTVQH9 dated September 7, 1995, Resolution No. 293 NQ/UBTVQH9 dated November 8, 1995, and Resolution No. 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly, Term 9;

Based on the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff Schedule and the Import Tariff Schedule accompanying Decree No. 54/CP; After receiving opinions from relevant ministries and sectors;

Pursuant to …;

Article 1. Amend and supplement in detail the name and import tax rate of certain items specified in the Import Tariff Schedule issued together with Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued together with Decisions No. 1188 TC/QĐ/TCT dated November 20, 1995; Decision No. 443 TC/QĐ/TCT dated May 4, 1996, Decision No. 861A TC/QĐ/TCT dated September 15, 1996, Decision No. 02 TC/QĐ/TCT dated January 2, 1997; Decision No. 257 TC/QĐ/TCT dated March 31, 1997, Decision No. 496A TC/QĐ/TCT dated July 15, 1997, and Decision No. 848 TC/QĐ/TCT dated November 1, 1997 of the Minister of Finance to become the new name and import tax rate recorded in the List amending the name and import tax rate of certain items issued together with this Decision.

Article 2. Separate the assembled functional units that are part of the complete knock-down (CKD) or incomplete knock-down (IKD) kits of automobiles, motorcycles, refrigerators, engines, televisions, radios, radio cassettes, and videos from the CKD and IKD kits of these items to calculate taxes individually according to the tariff number and rate applicable to these functional units as defined in the current Import Tariff Schedule. Loose parts and components of these items that have not been assembled into functional units and comply with the standards for CKD or IKD assembly shall still be taxed at the rate applicable to such components.

Article 3. This Decision takes effect and shall apply to all Customs Declaration Forms for imported goods registered with customs authorities starting from April 25, 1998.

For items within the group of items specified in Article 1 of this Decision that have not been amended or supplemented, the import tax rate shall still be implemented according to Decision No. 280/TTg dated May 28, 1994 of the Prime Minister and the Lists amending and supplementing the Import Tariff Schedule issued together with Decisions No. 1188 TC/QĐ/TCT dated November 20, 1995; Decision No. 433 TC/QĐ/TCT dated May 4, 1996, Decision No. 861A TC/QĐ/TCT dated September 15, 1996, Decision No. 02 TC/QĐ/TCT dated January 2, 1997; Decision No. 257 TC/QĐ/TCT dated March 31, 1997, Decision No. 496A TC/QĐ/TCT dated July 15, 1997, and Decision No. 848 TC/QĐ/TCT dated November 1, 1997 of the Minister of Finance.