Decision No. 198/2000/QD-BTC amends and supplements the names and minimum prices of certain imported foreign wines. This regulation aims to adjust import and export taxes for various types of wine, champagne, sparkling wine, whisky, and other spirits.
Scope of application
Taxpayers, businesses importing foreign wines
Key points
- Businesses trading in imported foreign wines must apply the new minimum prices for the items specified in this Decision (Article 1).
- The minimum price for specific wine such as Château La Dame Blanche - Haut Medoc is 4.00 USD per liter; Champagne Krug Grande Cuvee is 41.00 USD per liter.
- Korean ginseng wine Jinro Ginseng Ju ki has a minimum price of 6.50 USD per liter (Article 1).
- This Decision shall take effect thirty days from the date of signature for items with higher minimum prices than previously stipulated, and shall take effect immediately upon signing for other items.
- Previous regulations contrary to this Decision are hereby abolished (Article 2).
🌐 Social impact of this document
- Businesses trading in imported foreign wines will have to adjust their selling prices and import/export taxes to comply with the new minimum prices.
- Consumers may be affected by costs when purchasing imported foreign wines with higher minimum prices.
- The State increases its budget revenue from adjusting taxes on certain imported foreign wines.
❓ Frequently asked questions
What is the minimum price of Château La Dame Blanche - Haut Medoc wine?
Château La Dame Blanche - Haut Medoc wine has a minimum price of 4.00 USD per liter.
When does this Decision take effect?
This Decision takes effect thirty days from the date of signature for items with higher minimum prices than previously stipulated, and takes effect immediately upon signing for other items.
What is the minimum price of Korean ginseng wine Jinro Ginseng Ju ki?
Korean ginseng wine Jinro Ginseng Ju ki has a minimum price of 6.50 USD per liter.
How will previous regulations contrary to this Decision be handled?
Previous regulations contrary to this Decision are hereby abolished (Article 2).
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 198/2000/QĐ-BTC |
Hanoi, December 11, 2000 |
Pursuant to …;
DECISION NUMBER 198/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON DECEMBER 11, 2000 AMENDING AND COMPLEMENTING DECISION NUMBER 164/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON OCTOBER 10, 2000 REGARDING THE MINIMUM PRICES FOR CERTAIN GOODS IN GROUP 1 ANNEXED TO DECISION NUMBER 164/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON OCTOBER 10, 2000
THE MINISTER OF FINANCE
Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON 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 principles for valuation for export 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;
At the request of the Director General of the General Department of Taxation;
Pursuant to …;
Article 1:
Amending and supplementing the name and minimum price of certain goods in Group 1 of the Minimum Price Table issued together with Decision No. 164/2000/QĐ-BTC dated October 10, 2000 of the Minister of Finance as follows:
|
Goods Name |
Unit calculation |
Minimum price (USD) |
|
1 |
2 |
3 |
|
I. Replacing Item 5 of Group 1 as follows: |
|
|
|
5. Wine (excluding sparkling wine) up to 20% alcohol content, packed in retail containers (not exceeding 5 liters per container):°5.1 Table wine |
|
|
|
5.2 Country wine |
liter |
1,50 |
|
5.3 Certain specific wines: |
liter |
2,00 |
|
- Château La Dame Blanche - Haut Medoc |
|
|
|
- Château Larose Trintaudon - Haut Medoc |
liter |
4,00 |
|
- Château Houissant - ST Estephe |
liter |
8,00 |
|
- Château Bonnet d'Armens - ST Emilion Grand Cru |
liter |
6.50 |
|
- Château Martinens - Margaux |
liter |
6,50 |
|
- Saint - Emilion B.P de Rothchild |
liter |
9,00 |
|
- St Estephe Château Beau Site Haut Vignoble |
liter |
5,00 |
|
- Sauternes Pavoid'or - Bordeaux |
liter |
6,50 |
|
- Chasagne Montrachet - Lupé & Cholet |
liter |
6,50 |
|
- Cotes de Nuits Villages - Bouchard Aine & Fils |
liter |
6,00 |
|
- Aloxe - Corton Joseph Drouhin |
liter |
6,00 |
|
- Chablis Le Cru "Les Vaillons" Bouchard Aine & Fils |
liter |
10,00 |
|
- Deer Valley |
liter |
7,00 |
|
- Almaden |
liter |
2,00 |
|
- Estate Cellars |
liter |
2,00 |
|
- René Barbier |
liter |
2,00 |
|
- Le Mounant Bergerac |
liter |
2,00 |
|
- Le Mounant Côtes de Duras |
liter |
2,00 |
|
- President Brut |
liter |
2,00 |
|
- SPY - WINE Cooler from 5 |
liter |
2,00 |
|
to 7° - Sangria OLE Cooler 7° |
liter |
1,00 |
|
- Rosso Balestra° |
liter |
1,00 |
|
- Dolce Vita Bianco |
liter |
1,50 |
|
- Dolce Vita Rosso |
liter |
1,50 |
|
- Dolce Novella |
liter |
1,50 |
|
- Mediteo |
liter |
1,50 |
|
- Chateau Golden Royal produced in China |
liter |
1,50 |
|
- Pouilly Fuisse Georges Duboeuf |
liter |
2,00 |
|
- Sancerre "Les Fondettes" Sauvion |
liter |
6,00 |
|
- Coonawarra Cabernet Sauvignon |
liter |
5,50 |
|
- Limestone Ridge Shiraz Cabernet |
liter |
5,50 |
|
- Pyrus Red Wine |
liter |
11,00 |
|
- Rhymney Sauvignon Blanc |
liter |
11,00 |
|
- Chalambar Shiraz |
liter |
4,50 |
|
5.4 Other types of wine |
liter |
4,50 |
|
II. Replacing Item 6 of Group 1 as follows: |
liter |
2,50 |
|
6. Sparkling wine (excluding Champagne) |
|
|
|
III. Replacing Item 7 of Group 1 as follows: |
liter |
2,00 |
|
7. Champagne: |
|
|
|
7.1 Certain specific types: |
|
|
|
- Krug Grande Cuvee Champagne |
|
|
|
- Charles Heidsieck Brut Champagne |
liter |
41,00 |
|
- Charles Heidsieck Rose Champagne |
liter |
15,00 |
|
- Piper Heidsieck Brut Champagne |
liter |
24,00 |
|
7.2 Other types of Champagne |
liter |
6,00 |
|
IV. Adjusting the price of Label 5 under Point 8.2.1 and transferring the brandy Napoleon at Point 8.2.2, Item 8 of Group 1 to Item 11 of Group 1 as follows: |
liter |
3,00 |
|
8.2.1 Scotch Whisky |
|
|
|
- Label 5 |
|
|
|
11. Other types of liquor: |
liter |
2,50 |
|
- Bols Liquor up to 30 |
|
|
|
- Campari up to 30° |
liter |
2,50 |
|
- Napoleon Brandy various types° |
liter |
2,50 |
|
V. Replacing Item 10 of Group 1 as follows: |
liter |
2,50 |
|
- Other |
liter |
4,00 |
|
10. White wine and ginseng wine from South Korea: |
|
|
|
10.1 Various types of white wine |
|
|
|
10.2 Ginseng wine: |
liter |
1,50 |
|
10.2.1 Jinro Ginseng Ju Ki |
|
|
|
10.2.2 Other types of ginseng wine |
liter |
6,50 |
|
10.3 Other types |
liter |
8,00 |
|
This Decision shall take effect thirty days from the date of issuance for goods with higher minimum prices than those specified in Decision No. 164/2000/QĐ-BTC dated October 10, 2000 of the Minister of Finance, and shall take effect from the date of issuance for goods with minimum prices equal to or lower than those specified in Decision No. 164/2000/QĐ-BTC dated October 10, 2000 of the Minister of Finance; all previous regulations that conflict with this Decision are hereby abolished. |
liter |
7,00 |
Article 2:
This Decision shall take effect thirty days from the date of signature for goods with minimum prices higher than those specified in Decision No. 164/2000/QĐ/BTC dated October 10, 2000, issued by the Minister of Finance, and shall take effect on the date of signature for goods with minimum prices equal to or lower than those specified in Decision No. 164/2000/QĐ/BTC dated October 10, 2000, issued by the Minister of Finance; all previous provisions contrary to this Decision are hereby abolished.
|
|
Vu Van Ninh (Signed) |
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