Decision No. 1572/1998/QD-BTC amends and supplements the minimum purchase price at the border gate for calculating import tax for certain specific goods. This document shall take effect from November 15, 1998.
适用范围
Tax collection agencies and import enterprises
要点
- Import enterprises importing Red Bull energy drinks must pay the minimum purchase price at the border gate from 0.50 USD/liter to 12.00 USD/packet (Article 1).
- Passenger cars produced in South Korea before 1995 have different minimum purchase prices at the border gate depending on the number of seats ranging from 8,000.00 USD to 23,000.00 USD (Article 1).
- Fixed-body trucks produced in South Korea before 1990 have minimum purchase prices at the border gate ranging from 2,800.00 USD to 3,800.00 USD depending on the load capacity (Article 1).
- Complete knock-down (CKD) motorcycle parts type LF 100 produced in China have a minimum purchase price at the border gate of 700.00 USD/set (Article 1).
- Water pumps produced in countries other than those in the G7 group are calculated at 55% of the price of water pumps of the same type produced in G7 countries (Article 1).
🌐 本文件的社会影响
- Import enterprises will have to comply with the new minimum purchase prices, which may increase import costs.
- Tax collection agencies will have a basis for determining more accurate import tax calculation prices.
❓ 常见问题
What is the minimum purchase price at the border gate for Red Bull alcohol?
The minimum purchase price at the border gate for Red Bull alcohol is 0.50 USD/liter (Article 1).
What is the minimum purchase price at the border gate for passenger cars produced in South Korea before 1995 with 31-40 seats?
The minimum purchase price at the border gate for this type of vehicle is 14,000.00 USD (Article 1).
What is the minimum purchase price at the border gate for the complete knock-down (CKD) motorcycle parts type LF 100 produced in China?
The minimum purchase price at the border gate for this set of parts is 700.00 USD/set (Article 1).
What percentage of the price of water pumps of the same type produced in G7 countries is the price of water pumps produced in countries other than those in the G7 group?
Water pumps produced in countries other than those in the G7 group are calculated at 55% of the price of water pumps of the same type produced in G7 countries (Article 1).
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 1572/1998/QĐ-BTC |
Hanoi, November 9, 1998 |
Pursuant to …;
DECISION NUMBER 1572/1998/QĐ-BTC OF NOVEMBER 9, 1998 ISSUED BY THE MINISTER OF FINANCE REGARDING AMENDMENTS AND SUPPLEMENTS TO THE MINIMUM PURCHASE PRICE AT CUSTOMS PORT FOR CALCULATING IMPORT DUTIES IN THE PRICING TABLE ISSUED ACCOMPANYING DECISION NUMBER 590A/1998/QĐ-BTC OF APRIL 29, 1998 OF THE MINISTER OF FINANCE
THE MINISTER OF FINANCE
Pursuant to the authority and principles for determining prices for calculating export tax and import tax 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 and the Law Amending and Supplementing Certain Provisions 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 Circulars No. 3331/TCHQ-KTTT dated September 24, 1998, No. 3364/TCHQ-KTTT dated September 26, 1998, No. 3366/TCHQ-KTTT dated September 26, 1998, No. 3393/TCHQ-KTTT dated September 28, 1998, No. 3434/TCHQ-KTTT dated October 2, 1998, No. 3751/TCHQ-KTTT dated October 19, 1998, and No. 3826/TCHQ-KTTT dated October 23, 1998.
DECISION:
Article 1.
Amend and supplement the minimum purchase price at customs port for the following goods so that tax collection agencies can use them as a basis for determining the import tax price for similar goods in the pricing table of the minimum purchase price at customs port for calculating import tax issued accompanying 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 |
Redbull energy drink |
Liters |
0,50 |
|
2 |
Pumpkin juice |
- |
0,50 |
|
3 |
Shaohsing wine |
- |
5,00 |
|
4 |
Mautai wine |
- |
5,00 |
|
5 |
ST Remy Napoleon brandy |
- |
5,00 |
|
6 |
Fontaibelleau wine |
- |
5,00 |
|
7 |
Various types of Sake - Japanese production |
- |
5,00 |
|
8 |
Campari bitter wine |
- |
4,00 |
|
9 |
Robbie Dhu Scotch whisky |
- |
5,00 |
|
10 |
Glenfiddich Scotch whisky |
- |
5,00 |
|
11 |
Black Barrel Scotch whisky |
- |
4,00 |
|
12 |
Balvenie Scotch whisky |
- |
4,50 |
|
13 |
Lichfield gin |
- |
3,00 |
|
14 |
Super Nikka whisky |
- |
12,00 |
|
15 |
Subaru wine |
- |
5,00 |
|
16 |
Ichibanfuda wine |
- |
7,00 |
|
17 |
Jim Beam cola |
- |
3,00 |
|
18 |
Champagne produced by Bulgaria, Moldova |
- |
2,00 |
|
19 |
Water pumps produced by countries other than G7 calculated at 55% of the price of water pumps of the same type produced by G7 countries |
Pieces |
|
|
20 |
Passenger cars produced in South Korea from 1995 or earlier: |
|
|
|
|
- 15 seats |
- |
8.000,00 |
|
|
- From 16 to 26 seats |
- |
10.000,00 |
|
|
- From 27 to 30 seats |
- |
12.000,00 |
|
|
- From 31 to 40 seats |
- |
14.000,00 |
|
|
- From 41 to 50 seats |
- |
17.000,00 |
|
|
- From 51 to 60 seats |
- |
23.000,00 |
|
21 |
Passenger car model Mercedes - Benz with 43 seats produced in Germany in 1983. |
- |
9.000,00 |
|
22 |
Cargo trucks with fixed bodies produced in South Korea from 1990 or earlier: |
|
|
|
|
- With a load capacity under 1 ton |
- |
2.800,00 |
|
|
- With a load capacity from 1 ton to 1.5 tons |
- |
3.800,00 |
|
23 |
Complete knock-down (CKD) motorcycle kits type LF 100 produced in China |
AND |
700,00 |
Article 2.
This Decision shall take effect and be applied to all imported consignments declared to the Customs authorities starting from November 15, 1998.
|
|
Pham Van Trong (Signed) |
|
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