This decision supplements the tax rate of clinker into the List of Goods and Tax Rates for implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002. Import enterprises will apply the CEPT tax rate when importing clinker.
要点
- Clinker under group 2523 is supplemented into the List of Goods and Tax Rates of Vietnam for implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the year 2002.
- The Most-Favored-Nation (MFN) tax rate for this item is 10%, while the CEPT tax rate is 20%.
- Imported goods subject to the preferential tax rate CEPT as stipulated in this Decision shall be implemented according to the provisions of Circular No. 47/2002/TT-BTC of the Ministry of Finance.
- This Decision takes effect from October 1, 2002, and applies to import declarations already submitted to customs authorities.
🌐 本文件的社会影响
- Enterprises will need to adjust their import plans and production costs due to the change in the CEPT tax rate, from 10% to 20%. This may increase production costs and product prices.
❓ 常见问题
What is the tax rate for clinker?
The Most-Favored-Nation (MFN) tax rate for clinker is 10%, while the CEPT tax rate is 20%.
What should enterprises do to apply the CEPT preferential tax rate?
Enterprises must comply with the provisions of Circular No. 47/2002/TT-BTC of the Ministry of Finance.
When does this Decision take effect?
This Decision takes effect from October 1, 2002, and applies to import declarations already submitted to customs authorities.
What is the CEPT tax rate for clinker?
The CEPT tax rate for clinker is 20%.
全文
Pursuant to …;
Regarding the supplementation of the name and tax rate for certain items under subheading 2523 to the List of Goods and Tax Rates of Vietnam for the implementation of the ASEAN Common Effective Preferential Tariff (CEPT) Agreementfor the year 2002 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;
THE MINISTER OF FINANCE
Pursuant to Decree No. 178/CP
Pursuant to Decree No. 21/2002/NĐ-CP dated February 28, 2002 of the Government on the issuance of the List of Goods and Tax Rates of Vietnam for the implementation of the ASEAN Common Effective Preferential Tariff (CEPT) Agreement Pursuant to the framework of tax rates stipulated in the Import Tariff Schedule according to the list of taxable goods categories attached to the Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X; Article 3. Method of submitting reports by credit rating service enterprises
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 guidance of the Prime Minister in Circular No. 5291/VPCP-KHTH dated September 23, 2002 of the Office of the Government on reducing the import tariff rate for clinker;
Supplementing the code number, name, and tax rate of clinker under subheading 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:
ON - Office of the President of the StateArticleMINISTER
Article 1. Code Description Group, Item Most-Favored-Nation (MFN) Rate (%) CEPT Rate (%) Subgroup 2523 Portland cement, phosphor cement, slag cement (lightweight), slag phosphate cement, and similar hydraulic cements, whether or not colored or in the form of clinkers 2523 10 - Clinkers 2523 10 10 -- White clinkers 30 20 523 10 90 -- Other 40 20
Imported goods subject to the preferential CEPT rates specified in 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 2. This Decision takes effect and applies to import declarations submitted to customs authorities from October 1, 2002./.
Article 3. This Decision shall take effect and apply to import declaration forms submitted to customs authorities from October 1, 2002./.
DEPUTY MINISTER
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