Nội dung toàn văn Decision No.130/2002/QD-BTC of October 08, 2002 adding names and tax rates of a number of commodity items under heading No. 2523 to Vietnames 2002 list of commodities and their tax rates for implementation of The Agreement on common effective preferential tariffs (CEPT) of the asean countries
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No: 130/2002/QD-BTC |
Hanoi, October 08, 2002 |
DECISION
ADDING NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2523 TO VIETNAM�S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
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 Government’s
Decree No. 21/2002/ND-CP of February 28, 2002 promulgating Vietnam’s 2002 list of commodities and their tax rates for
implementation of the Agreement on Common Effective Preferential Tariffs (CEPT)
of the ASEAN countries;
Pursuant to the Government Office’s
Official Dispatch No. 5408/VPCP-TCQT of December 11, 2000 on Vietnam’s list of CEPT/AFTA tariffs in the 2001-2006
period;
Pursuant to the Prime Minister’s
directing opinions in the Government Office’s
Official Dispatch No. 5291/VPCP-KHTH of September 23, 2002 on the reduction of
the rates of import tax on clinkers,
DECIDES:
Article 1.- To add codes, names and tax rates of clinkers under Heading No. 2523 to Vietnam’s 2002 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, concretely as follows:
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Codes |
Description of commodity groups/items |
MFN tax rates (%) |
CEPT tax rates (%) |
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Heading |
Subheading |
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2523 |
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Portland cement, aluminous cement, slag (porous) cement, super sulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers |
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2523 |
10 |
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- Clinkers |
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2523 |
10 |
10 |
- - White clinkers |
30 |
20 |
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2523 |
10 |
90 |
- - Other |
40 |
20 |
Article 2.- The import goods eligible for CEPT preferential tax rates prescribed in Article 1 of this Decision shall comply with the provisions of the Finance Ministry’s Circular No. 47/2002/TT-BTC of May 28, 2002.
Article 3.- This Decision takes implementation effect and applies to the import goods declarations already submitted to the customs offices as from October 1, 2002.
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FOR THE MINISTER OF FINANCE |
