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THE MINISTRY OF FINANCE;
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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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

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...

...

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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:

...

...

...

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2523

10

10

-- For production of white cement

10

2523

10

90

-- Other

...

...

...

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- Portland cement:

 

2523

21

00

-- White cement, whether or not artificially colored

...

...

...

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2523

29

 

-- Other:

 

2523

29

10

--- Colored cement

...

...

...

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2523

29

90

--- Other

40

2523

30

00

- Aluminous cement

...

...

...

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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.”

 

 

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