Circular No. 1301/TC/TCT stipulates the amount of fees for inspecting the contents of computer hard drives when importing and exporting, to ensure state management over this activity.
适用范围
Organizations and individuals importing computer hard drives as merchandise
要点
- Organizations and individuals importing individual computer hard drives must pay a fee equal to 0.2% of the value of the hard drive (Point 1).
- If the contract and invoice separately list the value of the hard drive and the computer, organizations and individuals must pay a fee of 0.2% of the value of the hard drive (Point 2.1).
- In cases where the values are not separated on the contract and invoice, the fee is VND 12,000 per computer hard drive (Point 2.2).
- The minimum collection amount is VND 200,000 and the maximum does not exceed VND 10,000,000 for a single import consignment (Point 2.2)
- This fee applies to computer hard drives when imported.
🌐 本文件的社会影响
- Strengthen state management of cultural content in imported goods.
- Financial burden on organizations and individuals importing computer hard drives.
- Ensure national security and promote healthy cultural development.
❓ 常见问题
What is the inspection fee for the contents of a computer hard drive when importing?
0.2% of the value of the hard drive or VND 12,000 per hard drive if the values are not separated on the contract and invoice.
What are the minimum and maximum collection amounts?
The minimum is VND 200,000, and the maximum does not exceed VND 10,000,000 for a single import consignment.
Who must pay this fee?
Organizations and individuals importing computer hard drives as merchandise.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1301 TC/TCT DATED FEBRUARY 7, 2002
REGARDING FEES FOR CULTURAL PRODUCT IMPORT AND EXPORT CONTENT INSPECTION
RESPECTED: - Ministry of Culture and Information
- People's Committees of Provinces and Cities under Central Government Direct Jurisdiction
After a period of implementing Decision No. 203/2000/QĐ-BTC dated December 21, 2000 by the Minister of Finance regarding the establishment of fee levels for content inspection and issuance of import/export cultural product permits, the Ministry of Finance provides additional guidance on collecting fees for inspecting imported cultural products as follows:
1. Organizations and individuals importing computer hard disks as merchandise, which according to regulations must be inspected by a competent state agency regarding content, shall pay a fee at a rate of 0.2% (two thousandths) of the value of the imported hard disk.
2. Organizations and individuals importing computers with accompanying hard disks as merchandise, if according to regulations they must be inspected by a competent state agency regarding the content of the hard disk:
- In cases where the import contract and foreign sales invoice (Invoice) separately list the value of the hard disk and the value of the computer, then organizations and individuals importing shall pay a fee at a rate of 0.2% (two thousandths) of the value of the hard disk.
- In cases where the import contract and foreign sales invoice (Invoice) do not separately list the value of the hard disk and the value of the computer, organizations and individuals importing shall pay an inspection fee for each hard disk at a rate of 12,000 VND per imported computer hard disk.
The minimum charge under points 1.2 above is 200,000 VND and the maximum does not exceed 10,000,000 VND for one consignment of imported computers.
We request the Ministry of Culture and Information and People's Committees of Provinces and Cities under Central Government Direct Jurisdiction to instruct Provincial Departments of Culture and Information to implement the collection of fees for inspecting imported computer hard disks according to the guidance provided above.
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