- 1Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2Decree 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
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE |
|
No. 45/2004/QD-BTC | |
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
...
...
...
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:
...
...
...
10
10
- - For production of white cement
25
2523
10
90
- - Other
25
...
...
...
- Portland cement:
2523
21
00
- - White cement, whether or not artificially colored
40
...
...
...
29
- - Other:
2523
29
10
- - - Colored cement
40
...
...
...
29
90
- - - Other
40
2523
30
00
- Aluminous cement
40
...
...
...
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
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