This Decision amends and supplements the minimum purchase price at the border gate for certain types of alcoholic beverages to calculate import tax, applicable from October 15, 1998.
要点
- Customs authorities → shall use the new minimum purchase price at the border gate to determine the taxable value for imported alcoholic beverages specified in this Decision.
- Import enterprises → must comply with the new minimum purchase price when declaring customs from October 15, 1998.
- Citizens → are not directly affected, but enterprises will incorporate the new tax rate into product prices.
- The Ministry of Finance → has the authority to issue and supervise the implementation of this Decision.
- The General Department of Customs → is required to enforce the new regulations.
- This Decision → applies only to import consignments from October 15, 1998 onwards.
🌐 本文件的社会影响
- Enterprises will have to adjust their product prices to align with the new tax rate, which may increase costs and production expenses.
- Consumers may be impacted by price increases as enterprises pass on costs to the selling price.
❓ 常见问题
Which types of alcoholic beverages are amended?
This Decision stipulates the minimum purchase price at the border gate for 12 specific types of alcoholic beverages, including Green Soju, Windsor Pemier Whisky, Jinro Gold Soju, Jinro Mild Soju, Jinro Korean Ginseng, Napoleon Brandy VSOP, Cluny Seotch Blended Whisky, Glen Lyon Scotch Blended Whisky, Otard VSOP, Otard Jade, Whisky Scotch Grants, and Clan McGregor.
When does this Decision take effect?
This Decision takes effect and applies to all import consignments starting from October 15, 1998.
What can Customs authorities do under this Decision?
Customs authorities shall use the new minimum purchase price at the border gate to determine the taxable value for imported alcoholic beverages specified in this Decision.
What must enterprises do when declaring customs?
Enterprises must comply with the new minimum purchase price when declaring customs from October 15, 1998.
Are citizens affected?
Citizens are not directly affected, but enterprises will incorporate the new tax rate into product prices, which may increase costs and production expenses for consumers.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 1334/1998/ND-BTC |
HA NOI, OCTOBER 5, 1998 |
Pursuant to …;
DECISION NO. 1334/1998/ND-BTC OF OCTOBER 5, 1998 ISSUED BY THE MINISTRY OF FINANCE REGARDING AMENDMENTS AND SUPPLEMENTS TO THE MINIMUM PURCHASE PRICE AT THE CUSTOMS GATE FOR CALCULATING IMPORT DUTIES AS SET OUT IN THE PRICING LIST ISSUED ACCOMPANYING DECISION NO. 590A/1998/ND-BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE
THE MINISTER OF FINANCE
BASED ON THE AUTHORITY AND PRINCIPLES OF DETERMINING PRICES FOR CALCULATING EXPORT TAXES AND IMPORT TAXES AS PROVIDED FOR IN ARTICLE 7 OF DECREES NO. 54/CP OF AUGUST 28, 1993 OF THE GOVERNMENT PROVIDING GUIDELINES FOR IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES AND THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
BASED ON PART II OF CIRCULAR NO. 72A TC/TCT OF AUGUST 30, 1993 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREES NO. 54/CP OF AUGUST 28, 1993 OF THE GOVERNMENT; AND LETTER NO. 3696 TC/TCT OF SEPTEMBER 23, 1998 OF THE MINISTRY OF FINANCE;
AT THE RECOMMENDATION OF THE GENERAL DEPARTMENT OF CUSTOMS AFFAIRS IN LETTER NO. 3330/TCHQ-KTTT OF SEPTEMBER 24, 1998;
DECISION:
Article 1. AMEND AND SUPPLEMENT THE MINIMUM PURCHASE PRICES AT THE CUSTOMS GATE FOR CERTAIN ITEMS AS SET FORTH BELOW, TO SERVE AS A BASIS FOR TAX AUTHORITIES TO DETERMINE THE PRICES FOR CALCULATING IMPORT DUTIES FOR SIMILAR ITEMS IN THE PRICING LIST OF MINIMUM PURCHASE PRICES AT THE CUSTOMS GATE FOR CALCULATING IMPORT DUTIES ISSUED ACCOMPANYING DECISION NO. 590A/1998/ND-BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE:
|
Serial Number |
Goods Name |
Unit of Measurement |
Tax calculation price (USD) |
|
1 |
GREEN SOJU WHISKEY |
liter |
1,50 |
|
2 |
WINDSOR PEMIER WHISKY |
liter |
5,00 |
|
3 |
JINRO GOLD SOJU |
liter |
1,50 |
|
4 |
JINRO MILD SOJU |
liter |
1,50 |
|
5 |
JINRO KOREAN GINSENG |
liter |
2,50 |
|
6 |
NAPOLEON BRANDY VSOP |
liter |
5,00 |
|
7 |
CLUNY SCOTCH BLEND WHISKY |
liter |
4,00 |
|
8 |
GLEN LYON SCOTCH BLEND WHISKY |
liter |
4,00 |
|
9 |
OTARD VSOP |
liter |
15,00 |
|
10 |
OTARD JADE |
liter |
15,00 |
|
11 |
WHISKY SCOTCH GRANTS |
liter |
5,00 |
|
12 |
CLAN McGREGOR |
liter |
4,50 |
|
|
|
|
|
Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO ALL IMPORT LOTS REGISTERED WITH THE CUSTOMS AUTHORITY FROM OCTOBER 15, 1998.
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