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
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
VICE MINISTER


Truong Chi Trung