This Decision supplements the names and tax rates of certain goods under subheading 2523 to the list of goods and tax rates for implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002. In particular, it specifies the tax rate for clinker.
Scope of application
Importers of goods included in the adjusted list in this Decision
Key points
- Goods under subheading 2523 include Portland cement, cement with gypsum, cement with fly ash (lightweight), cement with phosphogypsum, and similar domestically hydrated cement, whether colored or not, in the form of clinker, are added to the list of goods.
- Clinker goods have Most-Favored-Nation (MFN) tax rates of 30% for white clinker, 40% for other types, and 20% for the entire group.
- Imported goods subject to the CEPT preferential tariff rate shall be implemented according to Circular No. 47/2002/TT-BTC.
- This Decision takes effect from October 1, 2002, and applies to import declarations submitted to customs authorities from this date.
🌐 Social impact of this document
- Reducing the tax rates for certain cement products helps strengthen trade between ASEAN countries and promote international trade.
- Importers of goods included in the adjusted list in this Decision will be affected by the tax rates they must pay.
❓ Frequently asked questions
What are the name and code of the clinker item in subheading 2523?
Name: Portland cement, cement with gypsum, cement with fly ash (lightweight), cement with phosphogypsum, and similar domestically hydrated cement, whether colored or not, in the form of clinker. Code: 2523.
What are the MFN and CEPT tax rates for clinker?
The MFN tax rate for white clinker is 30%, for other types it is 40%, and for the entire group it is 20%. The CEPT tax rate is also similar.
When does this Decision take effect?
This Decision takes effect from October 1, 2002.
Full text
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SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - Happiness --------------------------- Hanoi, October 8, 2002 |
DECISION OF THE MINISTER OF FINANCE
Regarding the supplementation of the name and tax rate for certain items under Group 2523 to the List of Goods and Tax Rates of Vietnam for the implementation of the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decree No. 21/2002/NĐ-CP dated February 28, 2002 of the Government on issuing the List of Goods and Tax Rates of Vietnam for the implementation of the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002;
Pursuant to Circular No. 5408/VPCP-TCQT dated December 11, 2000 of the Office of the Government regarding the CEPT/AFTA Tariff Schedule of Vietnam for the period 2001-2006;
Pursuant to the directive of the Prime Minister in Circular No. 5291/VPCP-KHTH dated September 23, 2002 of the Office of the Government concerning the reduction of import tax rates for clinker;
Pursuant to …;
Article 1. Supplementing the code number, name, and tax rate of clinker under Group 2523 to the List of Goods and Tax Rates of Vietnam for the implementation of the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002, specifically as follows:
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Code Number |
Description of Group, Item |
Most-Favored-Nation (MFN) Rate (%) | AISP RATE (%) | ||
| Group | Subgroup | ||||
|
2523 2523 2523 2523 |
10 10 10 |
10 90 |
Portland cement, cement containing phosphates, cement with slag (lightweight), cement with sulfuric acid slag, and similar hydraulic cement that sets and hardens underwater, whether or not colored, or in the form of clinker (clinkers) - Clinker --White clinker --Other types |
30 40 |
20 20 |
Article 2. Imported goods subject to the preferential tariff rate under Article 1 of this Decision shall be implemented in accordance with the provisions of Circular No. 47/2002/TT-BTC dated May 28, 2002 of the Ministry of Finance.
Article 3. This Decision takes effect and applies to customs declarations for imported goods submitted to customs authorities from October 1, 2002./.
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Place of Receipt:
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KT/BỘ TRƯỞNG BỘ TÀI CHÍNH DEPUTY MINISTER (Signed) Truong Chi Trung |
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