Laws of Vietnam

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

Pursuant to the import tax rate brackets issued together with Resolution No.537a/NQ-HDNN8 of February 22, 1992 of the State Council, which was amended and supplemented by Resolution No.31-NQ/UBTVQH9 of March 9, 1993, Resolution No.174-NQ/UBTVQH9 of March 26, 1994, Resolution No.290-NQ/UBTVQH9 of September 7, 1995, Resolution No.293-NQ/UBTVQH9 of November 8, 1995 and Resolution No.416-NQ/UBTVQH9 of August 5, 1997, of the IXth National Assembly’s Standing Committee;

Pursuant to the competence defined in Article 3 of Decision No.280/TTg of May 28, 1994 of the Prime Minister promulgating the Export Tariff and Import Tariff together with Decree No.54-CP;

Proceeding from the Prime Minister’s directing opinions in Official Dispatch No.4394/VPCP-KTQD of October 29, 1998 of the Government Office regarding the readjustment of import tax rates applicable to Amoxicilline and Ampicilline antibioties in form of raw materials;

DECIDES:

Article 1.- To amend and replace the import tax rates of specific commodity items in the list of the amendments and supplements to the Import Tariff issued together with Decision No.1195/1998/QD-BTC of September 12, 1998 of the Minister of Finance into the following new import tax rates:

- Sub-heading 2941.90.30: Ampicilline and derivatives thereof, applicable import tax rate: 0% (zero per cent).

- Sub-heading 3003.20.10: Containing Amoxicilline, applicable import tax rate: 7% (seven per cent).

For the Minister of Finance
Vice Minister
PHAM VAN TRONG