This Decision sets forth the import duty rate for flat panel Trinitron lamps imported from Singapore into Vietnam under the AICO structure, applicable to Vietronics Tan Binh Company. The duty rate is 5%, except where a lower rate applies under preferential tariff schedules.
적용 범위
Vietronics Tan Binh Company
핵심 사항
- When importing flat panel Trinitron lamps from Sony Electronics (Singapore) Pte. Ltd. under the AICO structure, Vietronics Tan Binh Company shall be subject to an import duty rate of 5% (Article 1).
- If a lower rate applies under the Preferential Tariff Schedule, that rate will be applied instead of 5% (Article 1).
- Upon importation, Vietronics Tan Binh Company must present the AICO Product Certificate and Form D Origin Certificate issued by the authorized authority in Singapore (Article 2).
- The quantity of flat panel Trinitron lamps eligible for preferential duty rates shall be implemented in accordance with the regulations of the Ministry of Industry (Article 3).
- In case of misuse, the Ministry of Industry will notify the General Department of Customs to recover taxes and impose penalties as prescribed (Article 4).
🌐 이 문서의 사회적 영향
- Vietronics Tan Binh Company benefits from the preferential import duty rate.
- Other enterprises not under the AICO structure will be subject to higher general duty rates.
❓ 자주 묻는 질문
What is the import duty rate for flat panel Trinitron lamps?
5% (Article 1)
Which company is eligible for this preferential duty rate?
Only applicable to Vietronics Tan Binh Company (Article 1)
If a lower rate applies under the Preferential Tariff Schedule, which rate will be applied?
The lower rate will be applied instead of 5% (Article 1)
What documents must be presented when importing flat panel Trinitron lamps?
The AICO Product Certificate and Form D Origin Certificate issued by the authorized authority in Singapore (Article 2)
How is the quantity of goods eligible for preferential duty rates determined?
In accordance with the regulations of the Ministry of Industry (Article 3)
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 182/2000/QĐ-BTC |
Hanoi, November 14, 2000 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 182/2000/QĐ-BTC DATED NOVEMBER 23, 2000 ON THE RATE OF IMPORT DUTY FOR FLAT PANEL TRINITRON LIGHTS UNDER THE AICO STRUCTURE
THE MINISTER OF FINANCE
Pursuant to Article 4 of the Law on Export Tax and Import Tax which was adopted by the National Assembly of the Socialist Republic of Vietnam at its eighth session, tenth meeting on December 26, 1991;
Pursuant to the Framework Agreement on ASEAN Industrial Cooperation signed by the Economic Ministers of ASEAN countries on April 27, 1996 in Singapore;
Pursuant to the opinions of the Prime Minister in Circulars No. 1896/VPUB dated April 22, 1996 regarding the ASEAN Industrial Cooperation Agreement; Circular No. 1746/VPCP-TCQT dated May 5, 2000 concerning the establishment of the AICO structure; and Circular No. 3186/CV-HTQT dated August 16, 2000 regarding the implementation of the AICO structure of SONY;
Pursuant to Decision No. 07/1998/QĐ-BCN dated February 2, 1998 of the Ministry of Industry on the issuance of "Regulations on the Examination, Approval, and Management of the ASEAN Industrial Cooperation Structure (AICO)" and the AICO Product Certificate No. Sony/2000/2 dated July 14, 2000 issued by the Secretariat of the Association of Southeast Asian Nations;
DECISION:
Article 1: When importing flat panel Trinitron lamps (without deflection coils and degaussing coils) from Sony Electronics (Singapore) Pte. Ltd., Singapore under the AICO structure, Vietronics Tan Binh Company of Vietnam shall be subject to tariff code 85401100 (separate item) in the Preferential Import Tariff Schedule and shall enjoy a rate of import duty of 5% (five percent).
In case the rate of import duty for flat panel Trinitron lamps in the Preferential Import Tariff Schedule or in the List of Goods and Rates for implementing the ASEAN Common Effective Preferential Tariff Scheme (CEPT) issued by the Government is lower than 5%, then the lower rate shall apply.
Article 2: Upon importation, Vietronics Tan Binh Company must present:
- The AICO Product Certificate No. Sony/2000/2 issued by the ASEAN Secretariat on July 14, 2000 (certified copy);
- The Certificate of Origin Form D issued by the authorized authority of Singapore according to the regulations of the Ministry of Trade on Certificates of Origin under the CEPT Agreement.
Article 3: The quantity of flat panel Trinitron lamps imported and enjoying the rate of import duty as stipulated in Article 1 of this Decision shall be implemented according to the regulations of the Ministry of Industry.
Article 4: The provisions on the organization of implementation and management of the AICO structure shall be carried out according to the regulations stipulated in Decision No. 07/1998/QĐ-BCN dated February 2, 1998 of the Minister of Industry and other reporting mechanisms of the Ministry of Industry. In case of misuse by enterprises, the Ministry of Industry needs to notify the General Department of Customs to instruct local customs offices to recover import duties and impose penalties as prescribed.
Article 5: This Decision takes effect and is applied to import declarations submitted to customs authorities starting from August 28, 2000.
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Vu Van Ninh (Signed) |
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