Chỉ thị số 45/2002/QD/BTC The Decision of the Minister of Finance on the replacement of export forms

DECISION No. 45/2002/QD-BTC OF APRIL 10, 2002 ON REPLACING THE EXPORT TARIFF THE MINISTER OF FINANCE Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the tax rate bracket prescribed in the Import Tariff according to the list of taxable commodity groups, issued together with the State Council’s Resolution No. 537a/NQ/HDNN8 of February 22, 1992, 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/UBTVQH10 of September 7, 1995; and Resolution No. 416-NQ/UBTVQH9 of August 5, 1997 of the Standing Committee of the IXth National Assembly; Pursuant to the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax and the Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax; Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax; After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax, DECIDES: Article 1.- To replace the Export Tariff, issued together with the Finance Minister’s Decision No. 193/2000/QD-BTC of December 5, 2000, with the new one, issued together with this Decision. Article 2.- This Decision takes implementation effect and applies to the export goods declarations already submitted to the customs offices as from May 1, 2002. All the previous stipulations, which are contrary to this Decision, are hereby annulled. For the Finance Minister Vice Minister VU VAN NINH EXPORT TARIFF (Issued together with the Finance Minister’s Decision No. 45/2002/QD-BTC of April 10, 2002) Ordinal number Description of commodity groups and items Under Heading/ Subheading Tax rate (%) 1 Cashew nuts in shell 08013100 4 2 Crude oil (petroleum oil) 27090010 4 3 Raw hides and skins of bovine or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or sliced.