Decision No. 23/2004/QD-BTC on temporarily setting the preferential import tariff rates for certain steel products.

This Decision temporarily sets the preferential import tariff rates for certain steel products, applicable from March 1, 2004 until a new Decision is issued. The tariff rates are based on the volatile steel price situation.

Số hiệu23/2004/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung — Thứ trưởng
Cập nhật30/06/2026
NgànhFinance
Lĩnh vựcTax Policy
Ngày ban hành01/03/2004
Ngày áp dụng16/03/2004
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Decision temporarily sets the preferential import tariff rates for certain steel products, applicable from March 1, 2004 until a new Decision is issued. The tariff rates are based on the volatile steel price situation.

Các điểm cốt lõi

  • Certain steel products → shall be subject to preferential import tariff rates as specified in the List and this Decision, from March 1, 2004.
  • For items listed in Point 6, Schedule II attached to Decision No. 110/2003/QD-BTC dated July 25, 2003 → the preferential import tariff rates set out in this Decision shall apply.
  • This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to import declarations submitted to customs authorities from March 1, 2004.

🌐 Tác động xã hội từ văn bản này

  • Individuals/businesses will bear the tax burden when importing steel, but the preferential tariff rate may reduce costs.
  • Domestic enterprises may benefit from reduced import tariffs, enhancing their competitive ability.

❓ Câu hỏi thường gặp

Which steel products does this Decision apply to?

Certain steel products specified in the List and accompanying Decision, specifically Point 6, Schedule II issued with Decision No. 110/2003/QD-BTC dated July 25, 2003.

When are the preferential import tariff rates applied?

The preferential import tariff rates set forth in Article 1 shall apply to import declarations submitted to customs authorities from March 1, 2004.

When does this Decision come into effect?

This Decision shall take effect fifteen days after its publication in the Official Gazette.

For how long are the preferential import tariff rates applied?

The preferential import tariff rates set forth in Article 1 shall apply to import declarations submitted to customs authorities from March 1, 2004 until a new Decision by the Minister of Finance is issued.

Why did the Ministry of Finance issue this Decision?

The Ministry of Finance issued this Decision due to significant fluctuations in global and domestic steel prices, affecting production, business operations, and domestic construction investment.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 23/2004/QD-BTC
Hanoi, March 1, 2004

Pursuant to …;

Regarding the temporary rate of preferential import tax

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/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Import Tariff Schedule attached to Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th Legislature, 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 of the 11th Legislature on amending and supplementing the Import Tariff Schedule;

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 global 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 listed under Point 6 of Table II issued with Decision No. 110/2003/QD-BTC dated July 25, 2003, the preferential import tax rates specified herein shall apply.

Article 2. This Decision takes effect 15 days from the date of publication in the Official Gazette. Notwithstanding, the preferential import tax rates specified in Article 1 shall be applied to import declarations submitted to customs authorities from March 1, 2004 until a new decision is issued by the Minister of Finance.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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