Decision supplements the list and minimum prices for groups of tobacco products for import duty calculation, applicable to enterprises importing tobacco.
Scope of application
Enterprises importing tobacco.
Key points
- Enterprises importing unstemmed tobacco leaves → shall pay a minimum import duty of 1,300 USD per ton.
- Enterprises importing stemmed tobacco leaves → shall pay a minimum import duty of 2,200 USD per ton.
- Enterprises importing tobacco strands (excluding broken strands) → shall pay a minimum import duty of 4,000 USD per ton.
- Enterprises importing broken tobacco strands → shall pay a minimum import duty of 2,400 USD per ton.
- Enterprises importing tobacco stems → shall pay a minimum import duty of 300 USD per ton.
🌐 Social impact of this document
- Positive impact: Ensuring fairness in the application of taxes, preventing tax evasion.
- Negative impact: Increased costs for enterprises importing tobacco.
❓ Frequently asked questions
What is the minimum price for broken tobacco strands?
The minimum price for broken tobacco strands is 2,400 USD per ton (Article 2, Point 4).
What is the minimum price for tobacco stems?
The minimum price for tobacco stems is 300 USD per ton (Article 2, Point 5).
What is the minimum import duty for unstemmed tobacco leaves?
The minimum import duty for unstemmed tobacco leaves is 1,300 USD per ton (Article 2, Point 1).
My company imports broken tobacco strands, what is the minimum price?
The minimum price for broken tobacco strands is 2,400 USD per ton (Article 2, Point 4).
When does this decision take effect?
This decision takes effect 15 days from the date of signature (Article 3).
Full text
DECISION OF THE MINISTER OF FINANCE
Regarding the supplementation of the List and minimum prices for groups of goods subject to state price control for import tax calculation
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the duties, powers, and responsibilities of ministries and ministerial-level agencies in state management;
MINISTER OF FINANCE
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the duties, powers, and organizational structure of the Ministry of Finance;
Pursuant to the authority and principles for determining prices for export tax and import tax calculation as 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; The guidance of Deputy Prime Minister Nguyen Tan Dung in Notification No. 54/TB-VPCP dated June 26, 2001 of the Government Office;
Supplementing tobacco leaves, tobacco threads, and tobacco stems to the List of groups of goods under state price control for import tax calculation issued together with Decision No. 164/2000/QD-BTC dated October 10, 2000 of the Minister of Finance;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1: The minimum import tax calculation prices for tobacco leaves, tobacco threads, and tobacco stems are specified as follows:
Article 2: 1. Unstemmed tobacco leaves.
|
Goods Name |
Unit of Measurement |
Minimum price (USD) |
|
1 |
2 |
3 |
|
2. Stemmed tobacco leaves. |
Metric tons |
1.300,00 |
|
3. Tobacco threads (excluding broken tobacco threads). |
Metric tons |
2.200,00 |
|
4. Broken tobacco threads. |
Metric tons |
4.000,00 |
|
5. Tobacco stems. |
Metric tons |
2.400,00 |
|
This Decision shall take effect fifteen days from the date of signature./. |
Metric tons |
300,00 |
|
|
|
|
Article 3This Decision shall take effect fifteen days from the date of signature./.
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