Công văn 5312/TC/CST của Bộ Tài chính về việc đối tượng áp dụng Thông tư số 118/2003/TT-BTC

Pursuant to the Government’s Decree No. 60/2002/ND-CP of June 6, 2002 prescribing the determination of tax calculation values of import goods according to the principles of the Agreement implementing Article 7 of the General Agreement on Tariffs and Trade (GATT);

According to the provisions of Point 2, Section I of the Finance Ministry’s Circular No. 118/2003/TT-BTC of December 8, 2003 guiding the implementation of the Government’s Decree No. 60/2002/ND-CP;

Based on the Trade Ministry’s opinions in Official Dispatch No. 2281/TM-XNK of May 6, 2004 on the list of countries entitled to the application of tax calculation values of Vietnam’s import goods according to the GATT,

The Ministry of Finance hereby notifies that additional objects of application of the Finance Ministry’s Circular No. 118/2003/TT-BTC of December 8, 2003 are import goods originating from the countries named in the list to this Official Dispatch.

This notice takes implementation effect and applies to all import goods declarations submitted to the customs offices as from May 6, 2004.

LIST OF COUNTRIES, TERRITORIES AND UNIONS OF NATIONS SUBJECT TO THE APPLICATION OF CIRCULAR No. 118/2003/TT-BTC OF DECEMBER 8, 2003(Enclosed with Official Dispatch No. 5312 TC/CST of M.ay 19, 2004)

1. New Zealand

2. Taiwan

3. Hong Kong

4. Mongolia

5. Norway

6. Ukraine

7. Austria

8. Belgium

9. Denmark

10. Finland

11. France

12. Greece

13. The Netherlands

14. Ireland

15. Luxembourg

16. Germany

17. Spain

18. Portugal

19. Sweden

20. Britain

21. Italy

22. Poland

23. Czech Republic

24. Estonia

25. Lithuania

26. Latvia

27. Hungary

28. Slovakia

29. Slovenia

30. Malta

31. Cyprus.-

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