This Decision amends and supplements the minimum purchase price at the border gate for calculating import tax for certain imported liquor products. Tax collection agencies will use the new Price List to determine the taxable import price from October 15, 1998.
Các điểm cốt lõi
- Customs authorities shall use the new minimum purchase price list at the border gate to determine the taxable import price from October 15, 1998.
- Liquor products: 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, Clan McGregor → are subject to the new minimum purchase price at the border gate.
- The import tax value (USD) per liter of liquor is as follows: Green Soju, Jinro Gold Soju, Jinro Mild Soju at 1.50 USD; Jinro Korean Ginseng, Napoleon Brandy VSOP, Cluny Seotch Blended Whisky, Glen Lyon Scotch Blended Whisky at 2.50 - 4.00 USD; Otard VSOP, Otard Jade, Whisky Scotch Grants, Clan McGregor at 15.00 - 5.00 USD.
- This Decision takes effect from October 15, 1998, and applies to all import shipments registered with the Customs authority.
🌐 Tác động xã hội từ văn bản này
- Citizens: Must comply with the new regulations on the import tax value, which may affect the cost of purchasing imported liquor.
- Businesses: Need to update the new price list to accurately determine the customs value and avoid legal risks.
❓ Câu hỏi thường gặp
When does this Decision take effect?
This Decision takes effect from October 15, 1998.
Which liquor products are subject to the new minimum purchase price at the border gate?
Certain liquor products such as 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, Clan McGregor are subject to the new minimum purchase price at the border gate.
What is the import tax value (USD) per liter of liquor?
The import tax value (USD) per liter of liquor is as follows: Green Soju, Jinro Gold Soju, Jinro Mild Soju at 1.50 USD; Jinro Korean Ginseng, Napoleon Brandy VSOP, Cluny Seotch Blended Whisky, Glen Lyon Scotch Blended Whisky at 2.50 - 4.00 USD; Otard VSOP, Otard Jade, Whisky Scotch Grants, Clan McGregor at 15.00 - 5.00 USD.
What must the Customs authority do to comply with this Decision?
The Customs authority shall use the new minimum purchase price list at the border gate to determine the taxable import price from October 15, 1998.
Toàn văn
DECISION
Amending and supplementing the minimum purchase price at the border gate for calculating import tax in
the Price List issued together with Decision No. 590A/1998/QĐ/BTC dated April 29, 1998 of the Minister of Finance
29/4/1998 of the Minister of Finance
THE MINISTER OF FINANCE
Pursuant to the authority and pricing principles for export tax and import tax stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law amending and supplementing certain articles of the Law on Export Tax and Import Tax;
Pursuant to Part II of Circular No. 72A TC/TCT dated August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 of the Government; and Circular No. 3696 TC/TCT dated September 23, 1998 of the Ministry of Finance;
At the proposal of the General Department of Customs in Circular No. 3330/TCHQ-KTTT dated September 24, 1998;
DECISION:
Article 1. Amending and supplementing the minimum purchase price at the border gate of some goods specified below, to serve as the basis for relevant tax collection agencies to determine the taxable import price of similar goods in the Minimum Purchase Price List at the Border Gate for Calculating Import Tax issued together with Decision No.
590A/1998/QĐ/BTC dated April 29, 1998 of the Minister of Finance:
|
Serial Number |
Goods Name |
Unit of Measurement |
Tax calculation price (USD) |
|
1 |
- Green Soju Liquor |
liter |
1,50 |
|
2 |
- Windsor Premier Whisky |
liter |
5,00 |
|
3 |
- Jinro Gold Soju Liquor |
liter |
1,50 |
|
4 |
- Jinro Mild Soju Liquor |
liter |
1,50 |
|
5 |
- Jinro Korean Ginseng Liquor |
liter |
2,50 |
|
6 |
- Napoleon Brandy VSOP |
liter |
5,00 |
|
7 |
- Cluny Scotch Blended Whisky |
liter |
4,00 |
|
8 |
- Glen Lyon Scotch Blended Whisky |
liter |
4,00 |
|
9 |
- Otard VSOP |
liter |
15,00 |
|
10 |
- Otard Jade |
liter |
15,00 |
|
11 |
- Scotch Grants Whisky |
liter |
5,00 |
|
12 |
- Clan McGregor |
liter |
4,50 |
|
|
|
|
|
Article 2. This Decision shall take effect and be applied to all imported consignments declared to customs authorities from October 15, 1998 onwards./.
DEPUTY MINISTER
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