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Decision No. 130/2002/QÐ-BTC of the Minister of Finance on supplementing the names and tax rates of certain groups of goods under subheading 2523 to the list of goods and tax rates of Vietnam for implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2003.

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.

문서 번호130/2002/QÐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Trương Chí Trung
업데이트16. 06. 2026
분야Uncategorized
발행일08. 10. 2002
발효일01. 10. 2002
효력 만료일—
상태In effect
✦ 스마트 요약

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.

적용 범위

Importers of goods included in the adjusted list in this Decision

핵심 사항

  • 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.

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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.

전문


MINISTRY OF FINANCE
-*-

Number: 130/2002/QĐ-BTC

---------

SOCIALIST REPUBLIC OF VIETNAM

Independence - 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:

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./.

Place of Receipt:

  • National Assembly Office

  • Office of the President

  • Central Party Committee Office and relevant Departments

  • Supreme People's Procuracy

  • Supreme People's Court

  • Ministries, ministerial-level agencies, government agencies

  • Official Gazette

  • Provincial People's Committees, Provincial Finance Departments, Tax Departments of provinces and centrally-administered cities

  • General Departments, Bureaus, Directorates, Institutes, and units directly under the Ministry of Finance

  • To be filed: Office, International Relations Department, General Department of Taxation.

KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

DEPUTY MINISTER

(Signed)

Truong Chi Trung
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관계도

↑ 근거 및 이 문서에 영향을 주는 문서
근거 1
21/2002/NĐ-CP Nghị định số 21/2002/NĐ-CP Về ban hành Danh mục hàng hoá và thuế suất của Việt Nam để thực hiện Hiệp định Ưu đãi thuế quan có hiệu lực chung (CEPT) của các nước ASEAN cho năm 2002 만료됨
130/2002/QÐ-BTC
Decision No. 130/2002/QÐ-BTC of the Minister of Finance on supplementing the names and tax rates of certain groups of goods under subheading 2523 to the list of goods and tax rates of Vietnam for implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2003.
In effect

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