Decree No. 151/2004/ND-CP on amending the import tax rates for certain goods under the List of Goods and Tariffs of Vietnam implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the years 2003-2006 issued together with Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government. 151/2004/NĐ-CP

✦ Smart summary

Decree No. 151/2004/ND-CP amends the import tax rates for certain goods under the List of Goods and Tariffs of Vietnam implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the years 2003-2006. This Decree applies to the Ministry of Finance, the Ministry of Industry, the Ministry of Construction, and related agencies.

Scope of application

The Ministry of Finance, the Ministry of Industry, the Ministry of Construction, and related agencies

Key points

The Ministry of Finance shall be responsible for guiding the implementation of this Decree.
This Decree takes effect fifteen days after its publication in the Official Gazette.
The CEPT tariff for Portland cement, aluminum cement, and multi-functional carboxylic acids will be adjusted annually from 2004 to 2006.
Polymers from vinyl chloride or other olefins that have been halogenated have a CEPT tariff changing from 10% to 5% during the years 2003-2006.
Fluoro-polymers and other types of polymers have a CEPT tariff of 0% for all years.

🌐 Social impact of this document

Cement manufacturers, multi-functional carboxylic acid producers, and polymer manufacturers will be directly affected by the adjustment of the tariff rates.
Consumers may notice changes in the prices of related goods due to changes in import tariffs.
Companies producing electrical wires or telephone cables need to pay attention to the tariff rates for input materials.

❓ Frequently asked questions

What is the CEPT tariff rate for Portland cement in 2004?

The CEPT tariff rate for Portland cement in 2004 is 20%.

What is the CEPT tariff rate for polymers from vinyl chloride?

The CEPT tariff rate for polymers from vinyl chloride changes from 10% to 5% during the years 2003-2006.

What is the CEPT tariff rate for fluoro-polymers?

The CEPT tariff rate for fluoro-polymers is 0% for all years from 2003 to 2006.

When does this Decree take effect?

This Decree takes effect fifteen days after its publication in the Official Gazette.

What responsibility does the Ministry of Finance have?

The Ministry of Finance shall be responsible for guiding the implementation of this Decree.

Full text

THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 151/2004/NĐ-CP

Hanoi, August 5, 2004

DECREE OF THE GOVERNMENT

Regarding the amendment of import tax rates for certain goods listed in

The List of Goods and Tariff Rates of Vietnam

Implementing the Agreement on Trade Preferential Tariffs (CEPT)

of the Association of Southeast Asian Nations (ASEAN) for the years 2003 - 2006

issued together with Decree No. 78/2003/NĐ-CP

dated July 1, 2003 of the Government

_____________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991, amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated July 5, 1993, and the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax dated May 20, 1998;

Pursuant to Resolution No. 292/NQ-UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly regarding the Program to Reduce Import Taxes of Vietnam to Implement the Agreement on Trade Preferential Tariffs (CEPT) of the Association of Southeast Asian Nations (ASEAN);

At the proposal of the Minister of Finance, the Minister of Industry, and the Minister of Construction,

DECREE:

Article 1. Amend the import tax rates for certain goods listed in the List of Goods and Tariff Rates of Vietnam implementing the Agreement on Trade Preferential Tariffs (CEPT) of the Association of Southeast Asian Nations (ASEAN) for the years 2003 - 2006 issued together with Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government (Annexed List).

Article 2. This Decree takes effect fifteen days after its publication in the Official Gazette.

Article 3. The Ministry of Finance shall be responsible for guiding the implementation of this Decree.

Article 4. The Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, and Chairmen of provincial people's committees directly under the central government shall be responsible for implementing this Decree./.

PRIME MINISTER

Phan Van Khai

LIST

LIST OF GOODS AND AMENDED IMPORT TAX RATES FOR CERTAIN ITEMS IN THE LIST OF GOODS AND TAX RATES OF VIETNAM TO IMPLEMENT THE AGREEMENT ON TRADE PREFERENTIAL TARIFFS (CEPT) OF THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) FOR THE YEARS 2004 - 2006
(Issued together with Decree No. 151/2004/NĐ-CP dated August 5, 2004 of the Government)

Item Code			Description of Goods	CEPT Tax Rate
Item Code			Description of Goods	2004	2005	2006
2523			Portland cement, aluminum cement, slag cement (lightweight), super-sulfate cement and water-resistant cement (hydraulic cement), similar, uncolored or colored, or in clinker form
2523	10		- Clinker cement:
2523	10	10	- - For producing white cement	15	10	5
2523	10	90	- Paddy:	15	10	5
			- Portland cement:
2523	21	00	- White cement, uncolored or artificially colored	20	20	5
2523	29		- - - Other
2523	29	10	- - - Colored cement	20	20	5
2523	29	90	- - Of chickens of the species Gallus domesticus	20	20	5
2523	30	00	- Aluminum cement	20	20	5
2523	90	00	- Other water-resistant cement	20	20	5
2917			Multifunctional carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof; halogenated, sulfonated, nitro-, and nitroso-derivatives of these substances
			- Monofunctional multifunctional carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof; derivatives of these substances:
2917	11	00	- - Oxalic acid, its salts, and esters	0	0	0
2917	12		- - Adipic acid, its salts, and esters:
2917	12	10	- - - Dioctyl adipate (DOA)	5	5	5
2917	12	90	- - Of chickens of the species Gallus domesticus	0	0	0
2917	13	00	- - Azelaic acid, sebacic acid, their salts, and esters	0	0	0
2917	14	00	- Maleic aldehyde	0	0	0
2917	19	00	- Paddy:	0	0	0
2917	20	00	- Multifunctional carboxylic acids of cycloaliphatic, cycloolefinic, or cycloterpene nature, aldehydes, halides, peroxides, and peroxyacids thereof, and derivatives of these substances	0	0	0
			- Multifunctional aromatic carboxylic acids, aldehydes, halides, peroxides, and peroxyacids thereof, and derivatives of these substances:
2917	31	00	- - Dibutyl orthophthalates	10	5	5
2917	32	00	- - Dioctyl orthophthalates	10	5	5
2917	33	00	- - Dinonyl or didecyl orthophthalates	10	5	5
2917	34	00	- - Other esters of orthophthalic acids	10	5	5
2917	35	00	- - Phthalic aldehyde	0	0	0
2917	36	00	- - Terephthalic acid and its salts	0	0	0
2917	37	00	- - Dimethyl terephthalate	0	0	0
2917	39		- - - Other
2917	39	10	- - - Trioctyltrimellitate (TOTM)	5	5	5
2917	39	20	- - - Other plasticizers of phthalic aldehyde and esters of phthalic aldehyde	0	0	0
2917	39	90	- - Of chickens of the species Gallus domesticus	0	0	0
3904			Polymers from vinyl chloride or other olefins that have been halogenated, in primary form
3904	10		- Poly(vinyl chloride), not mixed with any other substance:
3904	10	10	- - PVC homopolymer, in suspension form	5	5	5
3904	10	20	- - PVC emulsion, in powder form	0	0	0
			- - In granule form:
3904	10	31	- - - For the production of electrical or telephone cables	5	5	5
3904	10	39	- - Of chickens of the species Gallus domesticus	5	5	5
3904	10	40	- - Other, in powder form	5	5	5
3904	10	90	- - Other forms	0	0	0
			- Other poly(vinyl chloride):
3904	21		- - Not plasticized:
3904	21	10	- - - In powder form	5	5	5
			- - - In granule form:
3904	21	21	- - - - For the production of electrical or telephone cables	5	5	5
3904	21	29	- - - - Other	5	5	5
3904	21	30	- - - In liquid or paste form	0	0	0
3904	21	90	- - - Other forms	0	0	0
3904	22		- - Plasticized:
3904	22	10	- - - In powder form	5	5	5
			- - - In granule form:
3904	22	21	- - - - For the production of electrical or telephone cables	5	5	5
3904	22	29	- - - - Other	5	5	5
3904	22	30	- - - In liquid or paste form	0	0	0
3904	22	90	- - - Other forms	0	0	0
3904	30		- Vinyl chloride-vinyl acetate copolymer:
3904	30	10	- - In powder form	3	3	3
			- - In granule form:
3904	30	21	- - - For the production of electrical or telephone cables	5	5	5
3904	30	29	- - Of chickens of the species Gallus domesticus	5	5	5
3904	30	90	- Paddy:	0	0	0
3904	40		- Other vinyl chloride copolymers:
3904	40	10	- - In powder form	3	3	3
			- - In granule form:
3904	40	21	- - - For the production of electrical or telephone cables	5	5	5
3904	40	29	- - Of chickens of the species Gallus domesticus	5	5	5
3904	40	90	- Paddy:	0	0	0
3904	50		- Vinylidene chloride polymer:
3904	50	10	- - In powder form	3	3	3
3904	50	20	- - In granule form	5	5	5
3904	50	30	- - In liquid or paste form	0	0	0
3904	50	90	- Paddy:	0	0	0
			- Fluoro-polymer:
3904	61		- - Polytetrafluoroethylene:
3904	61	10	- - - In powder form	3	3	3
3904	61	20	- - - In granule form	5	5	5
3904	61	90	- - Of chickens of the species Gallus domesticus	0	0	0
3904	69		- - - Other
3904	69	10	- - - In powder form	3	3	3
3904	69	20	- - - In granule form	5	5	5
3904	69	90	- - Of chickens of the species Gallus domesticus	0	0	0
3904	90		- - Of ducks, geese
3904	90	10	- - In powder form	3	3	3
3904	90	20	- - In granule form	5	5	5
3904	90	90	- Paddy:	0	0	0

PRIME MINISTER
PRIME MINISTER

(Signed)

Phan Van Khai

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Based on 4

04/1998/QH10 Luật Sửa đổi, bổ sung một số điều của Luật thuế xuất khẩu, thuế nhập khẩu số 04/1998/QH10 Expired 32/2001/QH10 Luật Tổ chức Chính phủ số 32/2001/QH10 Expired 45/2005/TT-BTC Thông tư số 45/2005/TT-BTC Providing guidelines for implementation of the Decree No. 78/2003/ND-CP dated 01 July 2003, The Decree No. 151/2004/ND-CP dated 05 August 2004, The Decree No. 213/2004/ND-CP dated 24 December 2004, The Decree No. 13/2005/ND-CP dated 03 February 2005 of the Government on promulgation of the List of Goods and Tariff Rates of Vietnam to implement the Agreement on ASEAN Common Effective Preferential Tariff scheme (<font color="red">Content Attached</font>) Expired 3932/TC-HTQT Công văn số 3932/TC-HTQT Công văn về thuế CEPT/AFTA đối với bộ linh kiện ô tô dạng CKD nhập khẩu từ nhiều nguồn, nhiều chuyến In effect

Referenced by 2

42/2005/TT-BTC Thông tư số 42/2005/TT-BTC Hướng dẫn thực hiện Nghị định số 48/2005/NĐ-CP ngày 08/04/2005 của Chính phủ về việc giảm thuế suất thuế nhập khẩu một số mặt hàng để thực hiện thoả thuận giữa Việt Nam và Thái Lan liên quan đến việc Việt Nam hoãn thực hiện Hiệp định CEPT của các nước ASEAN đối với một số mặt hàng phụ tùng, linh kiện xe máy và xe ô tô tải nhẹ nguyên chiếc Expired 48/2005/NĐ-CP Nghị định số 48/2005/NĐ-CP Về việc giảm thuế suất thuế nhập khẩu một số mặt hàng để thực hiện thoả thuận giữa VN và Thái Lan liên quan đến việc VN hoãn thực hiện Hiệp định CEPT của các nước ASEAN đối với một số mặt hàng phụ tùng, linh kiện xe máy và ôtô tải nhẹ nguyên chiếc In effect

Amended by 1

13/2005/NĐ-CP Nghị định số 13/2005/NĐ-CP Về việc sửa đổi, bổ sung Danh mục hàng hoá và thuế suất thuế nhập khẩu của Việt Nam để thực hiện Hiệp định Ưu đãi thuế quan có hiệu lực chung (CEPT) của các nước ASEAN cho các năm 2005 - 2013 In effect

151/2004/NĐ-CP

Decree No. 151/2004/ND-CP on amending the import tax rates for certain goods under the List of Goods and Tariffs of Vietnam implementing the ASEAN Common Effective Preferential Tariff (CEPT) Agreement for the years 2003-2006 issued together with Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government.

Expired

↓ Documents affected by this document

References 1

81/2004/QĐ-BTC Quyết định số 81/2004/QĐ-BTC Về việc sửa đối thuế suất thuế nhập khẩu đối với một số nhóm mặt hàng trong Biểu thuế thuế nhập khẩu ưu đãi Expired

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Tiếng Việt Nghị định số 151/2004/NĐ-CP Về việc sửa đổi thuế suất thuế nhập khẩu một số mặt hàng thuộc Danh mục hàng hoá và thuế suất của Việt Nam thực hiện Hiệp định Ưu đãi thuế quan có hiệu lực chung (CEPT) của các nước ASEAN cho các năm 2003 - 2006 đã ban hành kèm theo Nghị định số 78/2003/NĐ-CP ngày 01 tháng 7 năm 2003 của Chính phủ 한국어 2004년 제151号령은 2003-2006년 동안 아세안 국가들의 공동 효력 발동 관세 우대 협정(CEPT)을 수행하기 위한 베트남의 물품 목록과 세율에 따른 일부 품목의 수입세율을 수정한 2003년 제78호령(2003년 7월 1일)에 부속된 것을 수정한다. 中文令第151号2004/NĐ-CP关于修改越南履行东盟共同有效关税优惠协定（CEPT）2003-2006年商品和税率目录中某些商品的进口税率的规定