Decision No.104/2004/QD-BTC of December 31, 2004 amending the preferential import duty rates of clinkers đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No.104/2004/QD-BTC of December 31, 2004 amending the preferential import duty rates of clinkers
THE MINISTRY OF FINANCE; | SOCIALIST REPUBLIC OF VIET NAM |
No. 104/2004/QD-BTC | Hanoi, December 31, 2004 |
DECISION
AMENDING THE PREFERENTIAL IMPORT DUTY RATES OF CLINKERS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining functions, obligations, competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the table of import duty rates for the list of import duty-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the XIth National Assembly Standing Committee amending and supplementing the tax tariff for the list of import duty-liable commodity groups;
Pursuant to 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 May 20, 1998 Law No. 04/1998/QH10 on Import Duties and Export Duties;
At the proposal of the director of the Tax Policy Department;
DECIDES:
Article 1.- To amend the preferential import duty rates of clinkers under Heading No. 2523, specified in the Finance Minister’s Decision No. 45/2004/QD-BTC of May 6, 2004, amending the preferential import duty rates of clinkers into new ones as follows:
Code | Description | Duty rates (%) | ||
2523 | Portland cement, aluminous cement, slag cements, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers | |||
2523 | 10 | - Cement clinkers: | ||
2523 | 10 | 10 | -- For production of white cement | 10 |
2523 | 10 | 90 | -- Other | 10 |
- Portland cement: | ||||
2523 | 21 | 00 | -- White cement, whether or not artificially colored | 40 |
2523 | 29 | -- Other: | ||
2523 | 29 | 10 | --- Colored cement | 40 |
2523 | 29 | 90 | --- Other | 40 |
2523 | 30 | 00 | - Aluminous cement | 40 |
2523 | 90 | 00 | - Other hydraulic cements | 40 |
Article 2.- This Decision takes effect and applies to import goods declarations submitted to customs offices 15 days after its publication in “CONG BAO.”
FOR THE MINISTER OF FINANCE |