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CIRCULAR No.69/1998/TT-BTC of May 19, 1998 guiding the application of import tax on paddy and rice in the northern provinces The import tax shall not be imposed on batches of paddy and/or rice of various kinds imported by organizations and enterprises of all economic sectors as well as individuals through the bordergates of northern provinces for which import declarations are registered with the customs office from June 1st, 1998 through July 31, 1998. For other batches of paddy and/or rice, which are not mentioned above, the import tax rates prescribed in Decision No.861A-TC/QD/TCT of September 15, 1996 of the Minister of Finance shall apply.- |
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