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.

문서 번호23/2004/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Trương Chí Trung — Thứ trưởng
업데이트30. 06. 2026
산업Finance
분야Tax Policy
발행일01. 03. 2004
발효일16. 03. 2004
효력 만료일
상태In effect
✦ 스마트 요약

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.

핵심 사항

  • 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.

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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.

전문

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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