Decision No. 136/2001/QD-BTC supplements the list and minimum price for tobacco products in the category of goods subject to state price management for import tax calculation. This aims to ensure that the import tax calculation for various types of tobacco is carried out accurately and fairly.
Scope of application
Importers, customs authorities
Key points
- Unstemmed tobacco leaves must have a minimum price of 1,300 USD per ton (Article 2).
- Stemmed tobacco leaves must have a minimum price of 2,200 USD per ton (Article 2).
- Tobacco strands (excluding broken pieces) must have a minimum price of 4,000 USD per ton (Article 2).
- Broken tobacco strands must have a minimum price of 2,400 USD per ton (Article 2).
- Tobacco stems must have a minimum price of 300 USD per ton (Article 2).
🌐 Social impact of this document
- Assist customs authorities in accurately determining the import tax value for tobacco products, ensuring fairness and transparency in tax administration.
- Importers must comply with the minimum price regulations when declaring to customs, avoiding declarations below the minimum to evade taxes.
- Consumers may be indirectly affected by the increase in prices of imported tobacco products.
❓ Frequently asked questions
What is the minimum price for broken tobacco strands?
Broken tobacco strands must have a minimum price of 2,400 USD per ton (Article 2).
What is the minimum price for tobacco stems?
The minimum price for tobacco stems is 300 USD per ton (Article 2).
Full text
MINISTRY OF FINANCE
|
SOCIALIST REPUBLIC OF VIETNAM
|
Number: 136/2001/QT-BTC |
Hanoi, December 18, 2001 |
Pursuant to …;
DECISION NO. 136/2001/QD-BTC OF DECEMBER 18, 2001 ISSUED BY THE MINISTER OF FINANCE ON SUPPLEMENTING THE LIST AND MINIMUM PRICES FOR GROUPS OF IMPORTED GOODS SUBJECT TO GOVERNMENT PRICE CONTROL FOR TAX PURPOSES
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to 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 the authority and pricing principles for export and import taxes 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 guidance of Deputy Prime Minister Nguyen Tan Dung as stated in Notification No. 54/TB-VPCP dated June 26, 2001 of the Government Office;
At the proposal of the Director General of the State Revenue总局局长的提议；
Pursuant to …;
Article 1:
Supplementing tobacco leaves, tobacco threads, and tobacco stems to the list of groups of goods subject to government price control for tax purposes, as issued by Decision No. 164/2000/QD-BTC dated October 10, 2000 of the Minister of Finance;
Article 2:
The minimum import tax prices for tobacco leaves, tobacco threads, and tobacco stems are specified as follows:
|
Goods Name |
Unit of Measurement |
Minimum price (USD) |
|
1 |
2 |
3 |
|
1. Unstemmed tobacco leaves. |
Metric tons |
1.300,00 |
|
2. Stemmed tobacco leaves. |
Metric tons |
2.200,00 |
|
3. Tobacco threads (excluding broken tobacco threads). |
Metric tons |
4.000,00 |
|
4. Broken tobacco threads. |
Metric tons |
2.400,00 |
|
5. Tobacco stems. |
Metric tons |
300,00 |
|
|
|
|
Article 3: This Decision shall take effect fifteen days from the date of signature.
|
|
Vu Van Ninh (Signed) |
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