This Decision sets preferential import tax rates for certain steel products, applicable from February 27, 2004. The specific tax rates are listed in the attached List.
적용 범위
Customs authorities and enterprises importing steel
핵심 사항
- Enterprises importing steel must pay preferential import taxes at the rates specified in the attached List to this Decision.
- Preferential import tax rates for specific steel products are detailed in the List.
🌐 이 문서의 사회적 영향
- Enterprises will bear the cost burden of import taxes when importing steel, which may affect product costs and profits.
- The positive impact is that adjusting the preferential import tax rates aligns with market conditions, supporting the development of the domestic construction industry.
❓ 자주 묻는 질문
How are preferential import tax rates for steel set?
Preferential import tax rates for specific steel products are detailed in the List attached to Decision No. 22/2004/QD-BTC.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette, and the preferential import tax rates set forth in Article 1 apply to import declarations submitted to customs authorities from February 27, 2004.
Which steel products are subject to preferential import tax rates?
Preferential import tax rates apply to specific steel products, detailed in the List attached to this Decision.
Until when is this Decision effective?
The preferential import tax rates set forth in Article 1 apply to import declarations submitted to customs authorities from February 27, 2004, until a new Decision is issued by the Minister of Finance.
Is it necessary to publish this Decision in the Official Gazette for it to take effect?
Yes, this Decision takes effect fifteen days after its publication in the Official Gazette.
전문
Pursuant to …;
Regarding the determination of preferential import tax rates for certain steel products
____________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Tariff Schedule attached to Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Session X, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly, Session XI on amending and supplementing the Tariff Schedule according to the list of taxable goods;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Considering the significant fluctuations in the world and domestic steel prices, affecting production, business operations, and domestic construction investment;
At the proposal of the Director of the Tax Policy Department; the Director of the Price Management Department,
DECISION:
Article 1. Attached hereto is the List and preferential import tax rates for certain steel products. For items subject to preferential import tax rates as specified in Point 6 of Table II issued with Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance, they shall continue to be implemented in accordance with Decision No. 110/2003/QD-BTC.
Article 2.This Decision takes effect fifteen days from the date of publication in the Official Gazette. Specifically, the preferential import tax rate prescribed in Article 1 shall apply to customs declarations for imported goods submitted to customs authorities from February 27, 2004 until a new decision is issued by the Minister of Finance.
DEPUTY MINISTER
관계도
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