Decision No. 53/2004/QD-BTC of the Minister of FINANCE on adjusting the preferential import tariff rate for certain steel products back to its original level

Pursuant to …;

Regarding the adjustment to return the preferential import tariff rate for

certain steel products
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MINISTRY OF FINANCEPreambleAT THE MINISTRY OF FINANCE

CamendWHEREAS, định số 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and- Office of the President of the Stateequivalent agencies; định number 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the organizational structure of the Ministry of Finance;amendpursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th Legislatureoamended 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 Tariff Schedule according to the List of Goods Subject to Import Tax;oArticle 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 Articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;

CamendWHEREAS, đpursuant to Circular No. 469/VPCP-KTTH dated June 10, 2004 conveying the Prime Minister's directive on steel prices and steel import tariffs;- Office of the President of the Statethe proposal of the Director of the Policy Department; the Director of the Price Management Department; định number 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the organizational structure of the Ministry of Finance;amendpursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th LegislatureoThis Decision annexes the List and preferential import tariff rates for certain steel products. For the goods "machinery steel" the preferential import tariff rate specified in Item 6, Schedule II issued together with Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance shall be applied.

CamendFor goods imported under the List of Goods for Implementing the Common Preferential Tariff Agreement among ASEAN countries, the tariff rate specified in Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government and guided by Circular No. 64/2003/TT-BTC dated July 1, 2003 of the Ministry of Finance shall be applied.concerning the classification and determination of state management authority in the field of crop productionThis Decision takes effect 15 days from the date of publication in the Official Gazette and applies to import declarations submitted to Customs authorities from July 1, 2004./. has forwardedWAS AMENDED đAND COMPLEMENTED PURSUANT TO RESOLUTION NO. 399/2003/NQ-UBTVQH11 DATED JUNE 19, 2003 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY REGARDING THE AMENDMENT AND COMPLEMENTATION OF THE IMPORT DUTY TAX SCHEDULE FOR CERTAIN GROUPS OF GOODS;concerning the classification and determination of state management authority in the field of crop productionARTICLE 1 OF DECREE NO. 94/1998/NĐ-CP DATED NOVEMBER 17, 1998 OF THE GOVERNMENT PROVIDES GUIDELINES FOR IMPLEMENTING THE LAW ON AMENDING AND COMPLEMENTING CERTAIN ARTICLES OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES NUMBER 04/1998/QH10 DATED MAY 20, 1998; đBASED ON CIRCULAR NO. 469/VPCP-KTTH DATED JUNE 10, 2004 ANNOUNCING THE GUIDANCE OF THE PRIME MINISTER ON THE PRICE OF STEEL AND IMPORT DUTIES ON STEEL;

CamendTO - Office of the President of the StateAT THE REQUEST OF THE DEPARTMENT OF TAX POLICY; THE PRICE MANAGEMENT DEPARTMENT; đATTACHED TO THIS DECISION IS THE LIST AND THE RATES OF PREFERENTIAL IMPORT DUTIES FOR CERTAIN IRON AND STEEL PRODUCTS. FOR THE GOODS CLASSIFIED AS "STEEL FOR MANUFACTURING MACHINERY", THE PREFERENTIAL IMPORT DUTY RATE SHALL BE APPLIED IN ACCORDANCE WITH POINT 6 OF SCHEDULE II ISSUED BY DECREE NO. 110/2003/QĐ-BTC DATED JULY 25, 2003 OF THE MINISTER OF FINANCE.- Office of the President of the StateFOR GOODS IMPORTED UNDER THE LIST OF GOODS FOR IMPLEMENTING THE ASEAN COMMON ENFORCEMENT PREFERENTIAL CUSTOMS DUTY AGREEMENT, THE DUTY RATES SHALL BE APPLIED IN ACCORDANCE WITH DECREE NO. 78/2003/NĐ-CP DATED JULY 1, 2003 OF THE GOVERNMENT AND ACCORDING TO THE GUIDELINES SET OUT IN CIRCULAR NO. 64/2003/TT-BTC DATED JULY 1, 2003 OF THE MINISTRY OF FINANCE. đTHIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL APPLY TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM JULY 1, 2004/. đto amend and supplement some đArticles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;

Camendbased on the Official LetteramendNo. 469/VPCP - KTTH dated June 10, 2004 announcing the directive of the Prime Minister regarding steel prices and import tariffs on steel; đthe proposal of the Department of Tax Policy;concerning the classification and determination of state management authority in the field of crop productionthe General Department of Price Management;

the Director đThis Decision annexes the List and rates of preferential import tax for certain iron and steel products. For the product category "machinery steel," the preferential import tax rate shall be applied as specified in Point 6, Schedule II issued with Decision No. 110/2003/QĐ-BTC dated July 25, 2003 of the Minister of Finance.concerning the classification and determination of state management authority in the field of crop productionFor goods imported according to the List of goods for implementing the ASEAN Common Effective Preferential Tariff Agreement, the applicable tariff rates shall be as prescribed in Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government and as guided in Circular No. 64/2003/TT-BTC dated July 1, 2003 of the Ministry of Finance.concerning the classification and determination of state management authority in the field of crop productionThis Decision takes effect 15 days from the date of publication in the Official Gazette and applies to customs declarations for imported goods submitted to customs authorities from July 1, 2004./.

DECISION:

Article 1. Ban hành kèm theo Quyết định này Danh mục và mức thuế suất thuế nhập khẩu ưu đãi của một số mặt hàng sắt thép. Đối với các mặt hàng "thép cơ khí chế tạo" được áp dụng mức thuế suất thuế nhập khẩu ưu đãi qui định tại mục 6, Biểu số II ban hành kèm theo Quyết định số 110/2003/QĐ-BTC ngày 25/7/2003 của Bộ trưởng Bộ Tài chính.

Đối với hàng hoá nhập khẩu theo Danh mục hàng hoá để thực hiện Hiệp định ưu đãi thuế quan có hiệu lực chung của các nước ASEAN thì áp dụng mức thuế suất qui định tại Nghị định 78/2003/NĐ-CP ngày 1/7/2003 của Chính phủ và theo hướng dẫn tại Thông tư số 64/2003/TT-BTC ngày 1/7/2003 của Bộ Tài chính.

Article 2. Quyết định này có hiệu lực sau 15 ngày kể từ ngày đăng Công báo và áp dụng cho các Tờ khai hàng hoá nhập khẩu nộp cho cơ quan Hải quan kể từ ngày 1/7/2004./.