This Decision amends and supplements the minimum purchase price at the border gate for import tax calculation for certain specific goods, applicable from November 15, 1998.
Đối tượng áp dụng
Customs authorities and enterprises importing goods.
Các điểm cốt lõi
- Customs authorities → shall use the minimum purchase price at the border gate to determine the import tax value for goods specified in this Decision.
- Enterprises importing goods → must comply with the new minimum purchase price when declaring imported goods from November 15, 1998.
- The import tax value (USD) for items such as energy drinks, foreign liquor, passenger cars, fixed-body trucks, and complete knock-down (CKD) motorcycle kits LF 100 have been amended and supplemented.
- For Korean passenger cars manufactured up to 1995, the import tax value varies depending on the number of seats.
- This Decision applies to all import consignments declared from November 15, 1998.
🌐 Tác động xã hội từ văn bản này
- Import enterprises will need to adjust the import tax value according to the new rates, affecting import costs.
- Customs authorities will have additional grounds to accurately determine the import tax value.
❓ Câu hỏi thường gặp
When does this Decision take effect?
This Decision takes effect and applies to all import consignments declared from November 15, 1998.
How many items have their minimum purchase prices been amended and supplemented?
This Decision stipulates 23 specific items, including energy drinks, foreign liquor, and various types of passenger cars.
What is the import tax value for Korean passenger cars manufactured up to 1995?
The import tax value for Korean passenger cars manufactured up to 1995 varies depending on the number of seats, ranging from 8,000 USD to 23,000 USD.
What is the import tax value for the CKD motorcycle kit LF 100 produced in China?
The minimum purchase price for the CKD motorcycle kit LF 100 produced in China is 700 USD.
How many types of foreign liquor are specified in this Decision?
This Decision specifies nine types of foreign liquor, including Redbull, Shaohsing, Mautai, Brandy ST Remy Napoleon, Fontaibeleau, various types of Sake - Japanese production, Bitter Campari, Robbie Dhu-Scotch Whisky, and Glenfiddich-Scotch Whisky.
Toàn văn
Pursuant to …;
Regarding the amendment and supplementation of the minimum purchase price at the border gate for calculating import tax as set out in the price list issued together with Decision No. 590A/1998/QĐ-BTC dated April 29, 1998 of the Minister of Finance.
_________________________
THE MINISTER OF FINANCE
- Based on the authority and principles for determining prices for 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;
- Based on 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;
In accordance with the proposals of the General Department of Customs in the following Circulars: Circular No. 3331/TCHQ-KTTT dated September 24, 1998, Circular No. 3364/TCHQ-KTTT dated September 26, 1998, Circular No. 3366/TCHQ-KTTT dated September 26, 1998, Circular No. 3393/TCHQ-KTTT dated September 28, 1998, Circular No. 3434/TCHQ-KTTT dated October 2, 1998, Circular No. 3751/TCHQ-KTTT dated October 19, 1998, and Circular No. 3826/TCHQ-KTTT dated October 23, 1998.
DECISION:
Article 1. Amend and supplement the minimum purchase price at the border gate for the goods specified below to serve as the basis for relevant authorities to determine the import tax price for 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 Value (USD) |
|
1 |
Redbull Energy Drink |
Liters |
0,50 |
|
2 |
Pumpkin Juice |
- |
0,50 |
|
3 |
Shaoxing Wine |
- |
5,00 |
|
4 |
Maotai Wine |
- |
5,00 |
|
5 |
ST Remy Napoleon Brandy |
- |
5,00 |
|
6 |
Fontaibelleau Wine |
- |
5,00 |
|
7 |
Various Types of Japanese Sake |
- |
5,00 |
|
8 |
Campari Bitter |
- |
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 and Moldova |
- |
2,00 |
|
19 |
Water Pumps Produced by Countries Other Than G7 Countries Calculated at 55% of the Price of Similar Water Pumps Produced by G7 Countries |
Pieces |
|
|
20 |
Passenger Cars Produced in South Korea Before 1995: |
|
|
|
|
- 15-Seater Type |
- |
8.000,00 |
|
|
- 16 to 26-Seater Type |
- |
10.000,00 |
|
|
- 27 to 30-Seater Type |
- |
12.000,00 |
|
|
- 31 to 40-Seater Type |
- |
14.000,00 |
|
|
- 41 to 50-Seater Type |
- |
17.000,00 |
|
|
- 51 to 60-Seater Type |
- |
23.000,00 |
|
21 |
Mercedes-Benz Passenger Car Model 43 Seater Produced in Germany in 1983. |
- |
9.000,00 |
|
22 |
Fixed-Body Cargo Trucks Produced in South Korea Before 1990: |
|
|
|
|
- Under 1 Ton Load Capacity |
- |
2.800,00 |
|
|
- From 1 Ton to 1.5 Ton Load Capacity |
- |
3.800,00 |
|
23 |
Complete Knock Down (CKD) LF 100 Motorcycle Kit Produced in China |
AND |
700,00 |
Article 2. This Decision shall take effect and be applied to all imported consignments declared to customs authorities from November 15, 1998 onwards.
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