Quyết định 130/2002/QĐ-BTC bổ sung tên và thuế suất của một số mặt hàng thuộc nhóm 2523 vào danh mục hàng hoá và thuế suất của Việt Nam để thực hiện Hiệp định ưu đãi thuế quan có hiệu lực chung (CEPT) của các nước ASEAN cho năm 2002 do Bộ trưởng Bộ Tài chính ban hành

DECISION

ADDING NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2523 TO VIETNAM�S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;Pursuant to the Government’s Decree No. 21/2002/ND-CP of February 28, 2002 promulgating Vietnam’s 2002 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;Pursuant to the Government Office’s Official Dispatch No. 5408/VPCP-TCQT of December 11, 2000 on Vietnam’s list of CEPT/AFTA tariffs in the 2001-2006 period;Pursuant to the Prime Minister’s directing opinions in the Government Office’s Official Dispatch No. 5291/VPCP-KHTH of September 23, 2002 on the reduction of the rates of import tax on clinkers,

DECIDES:

Article 1.- To add codes, names and tax rates of clinkers under Heading No. 2523 to Vietnam’s 2002 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, concretely as follows:

Article 2.- The import goods eligible for CEPT preferential tax rates prescribed in Article 1 of this Decision shall comply with the provisions of the Finance Ministry’s Circular No. 47/2002/TT-BTC of May 28, 2002.

Article 3.- This Decision takes implementation effect and applies to the import goods declarations already submitted to the customs offices as from October 1, 2002.

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