Hệ thống pháp luật

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 45/2004/QD-BTC

Hanoi, May 6, 2004

 

DECISION

AMENDING THE PREFERENTIAL IMPORT TAX RATES FOR CLINKER COMMODITY ITEMS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Tariff according to the List of import tax-liable commodity groups promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly's Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly's Standing Committee amending and supplementing the Tariff according to the List of import tax-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 Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;
Pursuant to the Government Office's Notice No. 81/TB-VPCP of April 16, 2004;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import tax rates of clinker commodity items under Heading No. 2523 specified in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff into the following new preferential import tax rates:

Codes

Description of commodities

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...

...

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Portland cement, aluminous cement, slag (porous) cement, supersulphate cement and similar water-proof (hydraulic) cements, whether or not colored or in the form of clinker

 

2523

10

 

- Cement clinker:

 

...

...

...

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10

10

- - For production of white cement

25

2523

10

90

- - Other

25

...

...

...

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- Portland cement:

 

2523

21

00

- - White cement, whether or not artificially colored

40

...

...

...

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29

 

- - Other:

 

2523

29

10

- - - Colored cement

40

...

...

...

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29

90

- - - Other

40

2523

30

00

- Aluminous cement

40

...

...

...

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90

00

- Other hydraulic cement

40

Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations submitted to the customs offices as from May 10, 2004.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

HIỆU LỰC VĂN BẢN

Decision No. 45/2004/QD-BTC of May 6, 2004 amending the preferential import tax rates for clinker commodity items

  • Số hiệu: 45/2004/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 06/05/2004
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trương Chí Trung
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 07/06/2004
  • Ngày hết hiệu lực: 15/09/2006
  • Tình trạng hiệu lực: Hết hiệu lực
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