Nghị định 151/2004/NĐ-CP

DECREE No. 151/2004/ND-CP OF AUGUST 5, 2004 AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITIES ON VIETNAM'S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, ISSUED TOGETHER WITH THE GOVERNMENT'S DECREE No. 78/2003/ND-CP OF JULY 1, 2003 THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the December 26, 1991 Law on Import Tax and Export Tax, which was amended and supplemented by the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax; Pursuant to Resolution No 292/NQ-UBTVQH9 of November 8, 1995 of the National Assembly Standing Committee on Vietnam's program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries; At the proposals of the Minister of Finance, the Minister of Industry and the Minister of Construction, DECREES: Article 1.- To amend the import tax rates of a number of commodities on Vietnam's 2003-2006 List of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, which was issued together with the Government's Decree No. 78/2003/ND-CP of July 1, 2003 (see list enclosed herewith). Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette. Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree. Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree. On behalf of the Government Prime Minister PHAN VAN KHAI LIST OF A NUMBER OF COMMODITIES ON VIETNAM’S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES AND THEIR AMENDED IMPORT TAX RATES (Issued together with the Government's Decree No. 151/2004/ND-CP of August 5, 2004) Code Description CEPT tax rate 2004 2005 2006 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers 2523 10 - Cement clinkers: 2523 10 10 - - For white cements 15 10 5 2523 10 90 - - Other 15 10 5 - Portland cement: 2523 21 00 - - White cement, whether or not artificially colored 20 20 5 2523 29 - - Other: 2523 29 10 - - - Colored cement 20 20 5 2523 29 90 - - - Other 20 20 5 2523 30 00 - Aluminous cement 20 20 5 2523 90 00 - Other hydraulic cement 20 20 5 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivates: 2917 11 00 - - Oxalic acid, its salts and esters 0 0 0 2917 12 - - Adipic acid, its salts and esters: 2917 12 10 - - - Dioctyl adipate (DOA) 5 5 5 2917 12 90 - - - Other 0 0 0 2917 13 00 - - Azelaic acid, sebacic acid, their salts and esters 0 0 0 2917 14 00 - - Maleic anhydride 0 0 0 2917 19 00 - - Other 0 0 0 2917 20 00 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives 0 0 0 - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2917 31 00 - - Dibutyl orthphthalates 10 5 5 2917 32 00 - - Dioctyl orthphthalates 10 5 5 2917 33 00 - - Dinonyl or didecyl orthphthalates 10 5 5 2917 34 00 -- - Other esters of orthphthalatic acids 10 5 5 2917 35 00 -- - Phthalic anhydride 0 0 0 2917 36 00 -- - Terephthalic acid and its salts 0 0 0 2917 37 00 -- - Dimethyl terephthalate 0 0 0 2917 39 -- - Other: 2917 39 10 - - - Trioctyltrimellitate (TOTM) 5 5 5 2917 39 20 - - - Other phthalic plasticizers and esters of phthalic anhydride 0 0 0 2917 39 90 - - - Other 0 0 0 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 3904 10 - Poly (vinyl chloride), not mixed with any other substances: 3904 10 10 - - PVC homopolymers, suspension type 5 5 5 3904 10 20 - - PVC resin emulsion process in powder form 0 0 0 - - Granules: 3904 10 31 - - - Used in the manufacture of telephonic or electric wire 5 5 5 3904 10 39 - - Other 5 5 5 3904 10 40 - - Other, in powder form 5 5 5 3904 10 90 - - Other 0 0 0 - Other polymers (vinyl chloride): 3904 21 - - Non-plasticised: 3904 21 10 - - - In powder form 5 5 5 - - - Granules: 3904 21 21 - - - - Used in the manufacture of telephonic or electric wire 5 5 5 3904 21 29 - - - - Other 5 5 5 3904 21 30 - - Liquids or pastes 0 0 0 3904 21 90 - - Other forms 0 0 0 3904 22 - - Plasticised: 3904 22 10 - - In powder form 5 5 5 - - Granules: 3904 22 21 - - - - Used in the manufacture of telephonic or electric wire 5 5 5 3904 22 29 - - - - Other 5 5 5 3904 22 30 - - Liquids or pastes 0 0 0 3904 22 90 - - Other forms 0 0 0 3904 30 - Vinyl chloride-vinyl acetate copolyners: 3904 30 10 - - In powder form 3 3 3 - - Granules: 3904 30 21 - - - Used in the manufacture of telephonic or electric wire 5 5 5 3904 30 29 - - - Other 5 5 5 3904 30 90 - - Other 0 0 0 3904 40 - Other vinyl chloride copolymers: 3904 40 10 - - In powder form 3 3 3 - - Granules: 3904 40 21 - - - Used in the manufacture of telephonic or electric wire 5 5 5 3904 40 29 - - - Other 5 5 5 3904 40 90 - - Other 0 0 0 3904 50 - Vinylidene chloride polymers: 3904 50 10 - - In powder form 3 3 3 3904 50 20 - - Granules 5 5 5 3904 50 30 - - Liquids or pastes 0 0 0 3904 50 90 - - Other 0 0 0 - Fluoro-polymers: 3904 61 - - Polytetrafluorothylene: 3904 61 10 - - In powder form 3 3 3 3904 61 20 - - Granules 5 5 5 3904 61 90 - - Other 0 0 0 3904 69 - - Other: 3904 69 10 - - In powder form 3 3 3 3904 69 20 - - Granules 5 5 5 3904 69 90 - - Other 0 0 0 3904 90 - Other: 3904 90 10 - - In powder form 3 3 3 3904 90 20 - - Granules 5 5 5 3904 90 90 - - Other 0 0 0