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 |