Decision No. 128/TTg amends the import tax rate for cement products in the Import Tariff Schedule, to be applied from April 1, 1994. The new tax rates are detailed for each type of cement.
Key points
- Group of cement products → New import tax rates: Clinker 10%, White cement already or not yet artificially colored 18%, Other types, Cement with alum and Other water cements both at 18% → Article 1
- The amended tax rates for cement products specified in this Decision shall take effect from April 1, 1994 → Article 2
- The Minister of Finance, the General Director of the General Department of Customs, Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of Provincial People's Committees under central jurisdiction are responsible for implementing this Decision → Article 3
🌐 Social impact of this document
- Positive impact: Importing enterprises can reduce tax costs when applying the new tax rates, helping to save and increase profits.
- Negative impact: Domestic cement producers and citizens may face greater difficulties in competing with imported goods.
❓ Frequently asked questions
What tax rate is being amended?
The tax rates for various types of cement, including Clinker, White cement already or not yet artificially colored, Other types, Cement with alum, and Other water cements are all newly defined in this Decision. (Article 1)
What are the new tax rates?
Clinker: 10%, White cement already or not yet artificially colored: 18%, Other types, Cement with alum, and Other water cements are all at 18%. (Article 1)
When does this Decision come into effect?
This Decision takes effect from April 1, 1994. (Article 2)
Which agencies are responsible for implementing this Decision?
The Minister of Finance, the General Director of the General Department of Customs, Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of Provincial People's Committees under central jurisdiction are responsible for implementing this Decision. (Article 3)
Which group of products is affected by this Decision?
The group of cement products, including Clinker, White cement already or not yet artificially colored, Other types, Cement with alum, and Other water cements. (Article 1)
Full text
Pursuant to …;
REGARDING THE AMENDMENT OF THE RATE OF IMPORT DUTY FOR THE GROUP OF CEMENT PRODUCTS IN THE IMPORT TAX SCHEDULE.
THE PRIME MINISTER
Pursuant to the Law on the Organization of the Government dated September 30, 1992;
On the basis of the tax rate framework stipulated in the export tax schedule and the import tax schedule issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council;
Pursuant to Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax, Import Tax, and the Law Amending and Supplementing Certain Articles of the Law on Export Tax and Import Tax;
At the proposal of the Minister of Finance;
DECISION:
Article 1. - Amend the import tax rate for various types of cement products specified in Decision No. 571/TC-TCT dated August 3, 1993 of the Ministry of Finance by the new tax rate prescribed in this Decision as follows:
|
Code Number |
Group of goods |
Duty Rate % |
|
25.23 |
Portland cement, cement containing gypsum ("ciment fondu"), bulk cement, super sulfate cement, and similar cement in liquid form, already or not yet colored in clinker form |
|
|
25.23.10 |
- Clinker |
10 |
|
|
- Portland cement: |
|
|
25.23.21 |
- Artificially colored white cement, already or not yet colored |
18 |
|
25.23.29 |
- Other |
18 |
|
25.23.30 |
- Cement containing gypsum ("ciment fondu") |
18 |
|
25.23.90 |
- Other liquid cement |
18 |
Article 2. The amended tax rate for various types of cement products specified in this Decision shall take effect from April 1, 1994.
Article 3. The Minister of Finance, the Director General of the General Department of Customs, the Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision.
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