| 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
...
...
...
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
...
...
...
- Portland cement:
2523
21
00
-- White cement, whether or not artificially colored
...
...
...
2523
29
-- Other:
2523
29
10
--- Colored cement
...
...
...
2523
29
90
--- Other
40
2523
30
00
- Aluminous cement
...
...
...
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.”
...
...
...
- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies