Chỉ thị số 74/2002/QD/BTC The Decision of Minister of Finance on stipulating the rate of import tax on picture tubes imported by Samsung Vina Electronics Co., Ltd. under the AICO structure.

DECISION No. 74/2002/QD-BTC of June 6, 2002 stipulating the rate of import tax on picture tubes imported by Samsung Vina Electronics Co., Ltd. under the AICO structure

Samsung Vina Electronics Co., Ltd shall, upon the import of CRT 14-inch spherical picture tubes, CTR 15-inch flat picture tubes and CTR 20-inch spherical picture tubes from Samsung SDI Berhad Company (Malaysia) under the AICO structure, which are under Heading No. 8540.11.10 or No. 8540.11.90 in the Preferential Import Tariff, depending on each type, enjoy the import tax rate of 5%.

In cases where the import tax rate of picture tubes in the Preferential Import Tariff or on Vietnam’s list of commodities and their tax rates for implementation of the Common Effective Preferential Tariff (CEPT) is set lower than 5%, such lower tax rate shall apply.

This Decision takes implementation effect and applies to all import goods declarations already submitted to the customs offices as from May 22, 2002.- (Summary)