Decision 130/2002/QD-BTC

130/2002/QD-BTC Ban hành 08/10/2002 Hiệu lực 01/10/2002 Còn hiệu lực

DECISION No. 130/2002/QD-BTC OF OCTOBER 8, 2002 ADDING NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2523 TO VIETNAM�S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government�s Decree No. 21/2002/ND-CP of February 28, 2002 promulgating Vietnam�s 2002 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;

Pursuant to the Government Office�s Official Dispatch No. 5408/VPCP-TCQT of December 11, 2000 on Vietnam�s list of CEPT/AFTA tariffs in the 2001-2006 period;

Pursuant to the Prime Minister�s directing opinions in the Government Office�s Official Dispatch No. 5291/VPCP-KHTH of September 23, 2002 on the reduction of the rates of import tax on clinkers,

DECIDES:

Article 1.- To add codes, names and tax rates of clinkers under Heading No. 2523 to Vietnam�s 2002 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, concretely as follows:

Codes

Description of commodity groups/items

MFN tax rates (%)

CEPT tax rates (%)

Heading

Subheading

     

2523

   

Portland cement, aluminous cement, slag (porous) cement, super sulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers

   

2523

10

 

- Clinkers

   

2523

10

10

- - White clinkers

30

20

2523

10

90

- - Other

40

20

Article 2.- The import goods eligible for CEPT preferential tax rates prescribed in Article 1 of this Decision shall comply with the provisions of the Finance Ministry�s Circular No. 47/2002/TT-BTC of May 28, 2002.

Article 3.- This Decision takes implementation effect and applies to the import goods declarations already submitted to the customs offices as from October 1, 2002.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG

Thuộc tính văn bản

Số ký hiệu
130/2002/QD-BTC
Loại văn bản
Bản dịch văn bản
Cơ quan ban hành
Bộ Tài chính
Ngày ban hành
08/10/2002
Ngày có hiệu lực
01/10/2002
Tình trạng hiệu lực
Còn hiệu lực
Phạm vi
Trung ương
Lĩnh vực
Chưa phân loại
Chức danh người ký
Đang cập nhật
Người ký
Trương Chí Trung

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