Decision No. 03/2000/QD-BTC On Adjusting the Additional Charge for Imported PVC Powder

Decision No. 03/2000/QD-BTC reduces the rate of additional charge for imported PVC powder to 5% and concentrates all funds into the Export Support Fund, effective from December 1, 1999.

Document No.03/2000/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date07/01/2000
Effective date01/12/1999
Expiry date13/09/2004
StatusExpired
✦ Smart summary

Decision No. 03/2000/QD-BTC reduces the rate of additional charge for imported PVC powder to 5% and concentrates all funds into the Export Support Fund, effective from December 1, 1999.

Scope of application

Enterprises importing PVC powder

Key points

  • Enterprises importing PVC powder → shall have the rate of additional charge reduced to 5% → effective from December 1, 1999.
  • All funds from the additional charge → shall be concentrated into the Export Support Fund → managed and utilized according to the provisions of Decision No. 195/1999/QD-TTg.

🌐 Social impact of this document

  • Enterprises importing PVC powder will reduce import costs, creating benefits for enterprises and consumers.
  • The Export Support Fund will be supplemented with resources from the additional charge funds, helping to promote export activities of domestic enterprises.

❓ Frequently asked questions

What is the rate of the additional charge for imported PVC powder?

The rate of the additional charge for imported PVC powder has been adjusted to 5% according to Decision No. 03/2000/QD-BTC.

How will the additional charge funds be used?

All funds from the additional charge will be concentrated into the Export Support Fund and managed and utilized according to the provisions of Decision No. 195/1999/QD-TTg.

When does this decision take effect?

This decision takes effect and applies to import declarations submitted to customs authorities from December 1, 1999.

What happens to previous regulations that conflict with this decision?

Previous regulations conflicting with this decision are hereby abolished.

Full text

Pursuant to …;

Regarding the adjustment of additional charges for imported PVC powder

_______________________

 THE MINISTER OF FINANCE

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Pursuant to Decision No. 195/1999/QĐ-TTg dated September 27, 1999 of the Government Chairman on the establishment, use, and management of the Export Support Fund;

Implementing the guidance of the Government Chairman in Document No. 1257/CP-KTTH dated December 1, 1999 regarding protective policies for plastic production and Document No. 6034/VPCP-KTTH dated December 30, 1999 of the Government Office announcing the Government Chairman's opinion on entrusting the Ministry of Finance to lead and coordinate with the Government Price Board to guide the implementation of the adjustment of additional charges for imported PVC powder;

After receiving the opinion of the Government Price Board;

DECISION:

Article 1. Adjust the additional charge ratio for imported PVC powder to 5%.

Article 2. The entire amount of additional charges shall be collected into the Export Support Fund and managed and used in accordance with the provisions of Decision No. 195/1999/QĐ-TTg dated September 27, 1999 of the Government Chairman.

Article 3. This Decision takes effect and applies to import declarations submitted to customs authorities from December 1, 1999. All previous regulations contrary to this provision are hereby abolished.

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