Decision No. 45/2004/QD-BTC of the Minister of Finance amends the preferential import tariff rate for clinker, effective from May 10, 2004.
适用范围
Enterprises importing clinker
要点
- Enterprises importing clinker → the new preferential import tariff rate is 10% (for clinker to produce white cement) and 25% (for other types)
- Enterprises importing clinker → the new preferential import tariff rate is 40% for Portland cement, aluminum cement, and other water-resistant cements
- Enterprises importing clinker → effective from May 10, 2004
🌐 本文件的社会影响
- Positive impact: Reduces tax burden for enterprises producing white cement, increasing profits.
- Negative impact: Increases import costs for other types of clinker, affecting product costs.
❓ 常见问题
What is the new preferential import tariff rate for clinker?
The new preferential import tariff rate for clinker to produce white cement is 10%, while other types are subject to 25%.
When does this decision take effect?
This decision takes effect from May 10, 2004.
Which types of clinker are subject to a 10% rate?
Clinker for producing white cement is subject to a 10% rate. Other types are subject to a 25% rate.
For which goods does the new preferential import tariff rate apply?
The new preferential import tariff rate applies to clinker under subheading 2523, including Portland cement, aluminum cement, slag cement (expanded), super-sulfate cement, and water-resistant cement.
全文
Pursuant to …;
Regarding the amendment of the preferential import tax rate for clinker
________________________________
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 based on the List of Goods Subject to Import Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th Term, 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 Term concerning the amendment and supplementation of the Tariff based on the List of Goods Subject to Import Tax;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Notification No. 81/TB-VPCP dated April 16, 2004 of the Government Office.
At the request of the Director of the Tax Policy Department;
DECISION:
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||
|
2523 |
|
|
Portland cement, aluminum cement, slag cement (expanded), super sulfate cement, and water-resistant cement (hydraulic cement), similar, whether colored or not, or in clinker form |
|
|
2523 |
10 |
|
- Clinker cement: |
|
|
2523 |
10 |
10 |
- - For producing white cement |
25 |
|
2523 |
10 |
90 |
- Paddy: |
25 |
|
|
|
|
- Portland cement: |
|
|
2523 |
21 |
00 |
- White cement, uncolored or artificially colored |
40 |
|
2523 |
29 |
|
- - - Other |
|
|
2523 |
29 |
10 |
- - - Colored cement |
40 |
|
2523 |
29 |
90 |
- - Of chickens of the species Gallus domesticus |
40 |
|
2523 |
30 |
00 |
- Aluminum cement |
40 |
|
2523 |
90 |
00 |
- Other water-resistant cement |
40 |
Article 2: This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods submitted to customs authorities from May 10, 2004./.
DEPUTY MINISTER
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