Nghị định 53/2002/NĐ-CP

53/2002/NĐ-CP Ban hành 13/05/2002 Hiệu lực 01/01/2002 Hết hiệu lực toàn bộ

DECREE No. 53/2002/ND-CP OF MAY 13, 2002 AMENDING AND SUPPLEMENTING CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, PROMULGATED TOGETHER WITH THE GOVERNMENT�S DECREE No. 21/2002/ND-CP OF FEBRUARY 28, 2002

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;

Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of May 20, 1998;

Pursuant to Resolution No.292/NQ-UBTVQH9 of November 8, 1995 of the Standing Committee of the National Assembly on Vietnam�s Program on Import Tax Reduction in Implementation of the ASEAN�s CEPT;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- To promulgate together with this Decree the List of amendments and supplements to the code numbers, names and tax rates of a number of commodity items on Vietnam�s 2002 List of commodity items and tax rates thereof in implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, promulgated together with the Government�s Decree No.21/2002/ND-CP of February 28, 2002.

Article 2.- This Decree takes effect as from January 1, 2002. The previous stipulations which are contrary to this Decree are all hereby annulled. The Ministry of Finance shall guide in detail the implementation of this Decree.

Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.

On behalf of the Government
Prime Minister
PHAN VAN KHAI

THE LIST OF AMENDMENTS AND SUPPLEMENTS TO CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES THEREOF IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

(Promulgated together with the Government�s Decree No.53/2002/ND-CP of May 13, 2002)

HS Codes	Description of commodities	Preferential tax rates (%)	Symbols	CEPT tax rates (%)
				02	03	04	05	06
0406	Cheese and curd
0406.10.00	- Fresh cheese (including whey cheese), not fermented, and curd for making cheese:	20	I	15	10	10	10	5
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
	- Coffee, not roasted:
0901.11	- - Not decaffeinated
0901.11.10	- - - Arabica WIB or Robusta OIB	20	I	10	5	5	5	5
0901.11.90	- - - Other	20	I	10	5	5	5	5
0901.12	- Decaffeinated
0901.12.10	- - - Arabica WIB or Robusta OIB	20	I	10	5	5	5	5
0901.12.90	- - - Other	20	I	10	5	5	5	5
	- Coffee, roasted:
0901.21	- - Not decaffeinated
0901.21.10	- - - Not ground	50	I	15	15	10	10	5
0901.21.20	- - - Ground	50	I	15	15	10	10	5
0901.22	- - Decaffeinated
0901.22.10	- - - Not ground	50	I	15	15	10	10	5
0901.22.20	- - - Ground	50	I	15	15	10	10	5
0901.90.00	- Other:	50	I	15	15	10	10	5
8407	Spark-ignition reciprocating or rotary internal combustion piston engines
8407.10.00	- Aircraft engines	0	I	0	0	0	0	0
	- Marine propulsion engines
8407.21	- - Outboard motors:
8407.21.10	- - - Of a capacity not exceeding 20 kW (27 CV)	30	I	10	5	5	5	5
8407.21.20	- - - Of a capacity exceeding 20 kW (27 CV)but not exceeding 22.38 kW (30 CV)	30	I	10	5	5	5	5
8407.21.90	- - - Of a capacity exceeding 22.38 kW (30 CV)	5	I	5	5	5	5	5
8407.29	- - Other:
8407.29.10	- - - Of a capacity not exceeding 22.38 kW (30 CV)	30	I	10	5	5	5	5
8407.29.20	- - - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 750 kW (1006 CV)	5	I	5	5	5	5	5
8407.29.90	- - - Of a capacity exceeding 750 kW (1006 CV)	5	I	5	5	5	5	5
	- Reciprocating piston engines, of a kind used for the propulsion of vehicles of Chapter 87:
8407.32	- - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
	- - - For other headings of Chapter 87:
8407.32.91	- - - - Of a cylinder capacity exceeding 50 cc but not exceeding 110 cc	30	I	20	20	15	10	5
8407.32.92	- - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc	30	I	20	20	15	10	5
8407.32.99	- - - - Of a cylinder capacity exceeding 125 cc but not exceeding 250 cc	30	I	20	20	15	10	5
8407.33	- - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc
8407.33.90	- - - Other	30	I	15	15	15	10	5
8407.34	- - Of a cylinder capacity exceeding 1,000 cc:
8407.34.90	- - - Other	30	I	15	15	15	10	5
8407.90	- - Other engines:
8407.90.10	- - - Of a capacity not exceeding 18.65 kW (25 CV)	30	I	15	15	10	10	5
8407.90.20	- - - Of a capacity exceeding 18.65 kW (25 CV) but not exceeding 22.38 kW (30 CV)	30	I	15	15	10	10	5
8407.90.90	- - - Of a capacity exceeding 22.38 kW (30 CV)	5	I	5	5	5	5	5
8408	Compression-ignition internal combustion piston engines (diesel, semi-diesel)
8408.10	- Marine propulsion engines:
8408.10.10	- - Of a capacity not exceeding 22.38 kW (30 CV)	30	I	20	20	15	10	5
8408.10.20	- - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 40 kW	0	I	0	0	0	0	0
8408.10.30	- - Of a capacity exceeding 40 kW but not exceeding 100 kW	0	I	0	0	0	0	0
8408.10.40	- - Of a capacity exceeding 100 kW but not exceeding 750 kW	0	I	0	0	0	0	0
8408.10.90	- - Of a capacity exceeding 750 kW	0	I	0	0	0	0	0
8408.20	- Propulsion engines of a kind used for vehicles of Chapter 87:
	- - Of a capacity not exceeding 20 kW
8408.20.11	- - - For heading No.8701	40	I	20	20	15	10	5
8408.20.19	- - - Other	30	I	15	15	15	10	5
	- - Of a capacity exceeding 20 kW but not exceeding 22.38 kW
8408.20.21	- - - For heading No.8701	30	I	20	20	15	10	5
8408.20.29	- - - Other	30	I	15	15	15	10	5
	- - Other
8408.20.31	- - - For heading No.8701	30	I	20	20	15	10	5
8408.20.39	- - - Other	30	I	15	15	15	10	5
	- - Other
8408.20.91	- - - For heading No.8701	5	I	5	5	5	5	5
8408.20.99	- - - Other	30	I	15	15	15	10	5
8408.90	- Other engines:
8408.90.10	- - Of a capacity not exceeding 18.65 kW	40	T	20	20	15	10	5
8408.90.20	- - Of a capacity exceeding 18.65 kW but not exceeding 22.38 kW	30	T	20	20	15	10	5
8408.90.30	- - Of a capacity exceeding 22.38 kW but not exceeding 60 kW	30	I	20	20	15	10	5
8408.90.40	- - Of a capacity exceeding 60 kW but not exceeding 100 kW	5	I	5	5	5	5	5
8408.90.50	- - Of a capacity exceeding 100 kW	5	I	5	5	5	5	5

Thuộc tính văn bản

Số ký hiệu: 53/2002/NĐ-CP
Loại văn bản: Bản dịch văn bản
Cơ quan ban hành: Chính phủ
Ngày ban hành: 13/05/2002
Ngày có hiệu lực: 01/01/2002
Ngày hết hiệu lực: 01/07/2003
Tình trạng hiệu lực: Hết hiệu lực toàn bộ
Phạm vi: Trung ương
Lĩnh vực: Chưa phân loại
Chức danh người ký: Thủ tướng Chính phủ
Người ký: Phan Văn Khải

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