This Decision amends the preferential import tax rate for clinker, applicable to import declarations submitted after 15 days from the date of publication in the Official Gazette. The new tax rate ranges from 10% to 40%, depending on the type of clinker and its intended use.
适用范围
Import enterprises of clinker
要点
- Enterprises importing clinker for the production of white cement will be subject to a tax rate of 10%
- Other types of cement clinker will be subject to a preferential import tax rate of 90%
- White Portland cement, whether or not colored artificially, will be subject to a tax rate of 40%
- Aluminum cement and other water-resistant cements will be subject to a tax rate of 40%
- The new tax rate will apply from the date of publication in the Official Gazette after 15 days
🌐 本文件的社会影响
- Enterprises producing cement may reduce their costs of importing clinker for the production of white cement, thereby lowering product costs
- However, enterprises importing other types of clinker will have to bear a higher tax rate, increasing their import costs
❓ 常见问题
What is the new tax rate for clinker used in the production of white cement?
The new tax rate for clinker used in the production of white cement is 10%.
What is the new tax rate for other types of cement clinker?
Other types of cement clinker will be subject to a preferential import tax rate of 90%.
What is the tax rate for white Portland cement, whether or not colored artificially?
White Portland cement, whether or not colored artificially, will be subject to a tax rate of 40%.
When will the new tax rate take effect?
The new tax rate will take effect from the date of publication in the Official Gazette after 15 days from the date this Decision takes effect.
Which types of clinker will be subject to the highest tax rate?
Other types of cement clinker and white Portland cement, whether or not colored artificially, will be subject to a tax rate of 40%.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of preferential import tariff rates for clinker
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the Eleventh National Assembly on amending and supplementing the Tariff Schedule according to the List of Goods Subject to Import Tax;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Amend the preferential import tariff rate for clinker under group 2523 as stipulated in Decision No. 45/2004/QD-BTC dated May 6, 2004 of the Minister of Finance regarding the amendment of preferential import tariff rates for clinker to the new preferential import tariff rate as follows:
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||
|
2523 |
|
|
Portland cement, aluminum cement, slag cement (expanded), super-sulfate cement and water-resistant cement (hydraulic cement), already or not yet colored or in clinker form |
|
|
2523 |
10 |
|
- Clinker cement: |
|
|
2523 |
10 |
10 |
- - For producing white cement |
10 |
|
2523 |
10 |
90 |
- Paddy: |
10 |
|
|
|
|
- Portland cement: |
|
|
2523 |
21 |
00 |
- - White cement, whether or not colored artificially |
40 |
|
2523 |
29 |
|
- - - Other |
|
|
2523 |
29 |
10 |
- - - Colored cement |
40 |
|
2523 |
29 |
90 |
- - Of chickens of the species Gallus domesticus |
40 |
|
2523 |
30 |
00 |
- Aluminum cement |
40 |
|
2523 |
90 |
00 |
- Other water-resistant cement |
40 |
Article 2. This Decision shall take effect and be applied to customs declarations for imported goods submitted to customs authorities 15 days from the date of publication in the Official Gazette.
DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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