Decision No. 198/2000/QD-BTC amends and supplements the minimum price for certain types of wine and other spirits under Group 1 in the Minimum Price Table issued together with Decision No. 164/2000/QD-BTC. The new provisions apply from the date of signing for items with higher minimum prices, while those with equal or lower minimum prices remain unchanged.
Scope of application
Enterprises producing, importing, and trading in wine and other spirits under Group 1 in the Minimum Price Table issued together with Decision No. 164/2000/QD-BTC.
Key points
- Enterprises producing, importing still wine (excluding sparkling wine) up to 20°: shall be subject to a minimum price ranging from 1.50 USD/liter for Vin de table to 4.00 USD/liter for Château La Dame Blanche - Haut Medoc.
- Enterprises producing, importing sparkling wine: shall be subject to a minimum price of 2.00 USD/liter.
- Enterprises producing, importing Champagne: shall be subject to a minimum price ranging from 3.00 USD/liter for various types to 41.00 USD/liter for Krug Grande Cuvee Champagne.
- Enterprises producing, importing Scotch Whisky (Label 5): shall be subject to a minimum price of 2.50 USD/liter.
- Enterprises producing, importing Korean white liquor and ginseng: shall be subject to a minimum price ranging from 1.50 USD/liter for white liquor to 8.00 USD/liter for Jinro Ginseng Ju ki.
🌐 Social impact of this document
- The positive impact of adjusting the minimum price ensures fairness and transparency in import and export tax management.
- The negative impact may be a financial burden on enterprises producing, importing wine and other spirits if the new minimum prices are higher than before.
❓ Frequently asked questions
Which items have their minimum prices changed?
The minimum prices for still wine (excluding sparkling wine), sparkling wine, Champagne, Scotch Whisky, and Korean white liquor/ginseng have been changed.
When do these new provisions come into effect?
The new provisions take effect from the date of signing for items with higher minimum prices, while those with equal or lower minimum prices remain unchanged.
What is the new minimum price for still wine up to 20°?
The new minimum price for still wine (excluding sparkling wine) up to 20° ranges from 1.50 USD/liter to 4.00 USD/liter.
Which types of alcohol have the highest minimum prices?
The highest minimum prices are 41.00 USD/liter for Krug Grande Cuvee Champagne and 8.00 USD/liter for Jinro Ginseng Ju ki.
Do enterprises need to comply with these new provisions?
Enterprises producing, importing, and trading in wine and other spirits under Group 1 in the Minimum Price Table issued together with Decision No. 164/2000/QD-BTC must comply with these new provisions.
Full text
Pursuant to …;
Regarding the amendment and supplementation of Decision No. 164/2000/QĐ-BTC dated October 10, 2000 of the Minister of Finance
__________________________
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 taxes 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 proposal of the Director General of the General Department of Taxation;
Pursuant to …;
Article 1. Amend and supplement the name and minimum price of some items in Group 1 in 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/ Replace Item 5 in Group 1 as follows: |
|
|
|
5. Wine (excluding sparkling wine) up to 20°%, packed in retail packaging not exceeding 05 liters per unit package: |
|
|
|
5.1 Table wine various types |
liter |
1,50 |
|
5.2 Country wine various types |
liter |
2,00 |
|
5.3 Some specific types of wine: |
|
|
|
- Château La Dame Blanche - Haut Medoc |
liter |
4,00 |
|
- Château Larose Trintaudon - Haut Medoc |
liter |
8,00 |
|
- Château Houissant - ST Estephe |
liter |
6.50 |
|
- Château Bonnet d'Armens - ST Emilion Grand Cru |
liter |
6,50 |
|
- Château Martinens - Margaux |
liter |
9,00 |
|
- Saint - Emilion B.P de Rothchind |
liter |
5,00 |
|
- St Estephe Château Beau Site Haut Vignoble |
liter |
6,50 |
|
- Sauternes Pavoid' or - Bordeaux |
liter |
6,50 |
|
- Chasagne Montrachet - Lupe' & Cholet |
liter |
6,00 |
|
- Cotes de Nuit Villages - Bouchard Aine & Fils |
liter |
6,00 |
|
- Aloxe - Corton Joseph Drouhin |
liter |
10,00 |
|
- Chablis Ler Cru "Les Vaillons" Bouchard Aine & Fils |
liter |
7,00 |
|
- Deer Valley |
liter |
2,00 |
|
- Almaden |
liter |
2,00 |
|
- Estate Cellars |
liter |
2,00 |
|
- René Barbier |
liter |
2,00 |
|
- Le Mounant Bergerac |
liter |
2,00 |
|
- Le Mounant Cotes de Duras |
liter |
2,00 |
|
- President Brut |
liter |
2,00 |
|
- SPY - WINE Cooler from 5° to 7° |
liter |
1,00 |
|
- Sangria OLE Cooler 7° |
liter |
1,00 |
|
- Rosso Balestra |
liter |
1,50 |
|
- 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 |
2,00 |
|
- Pouilly Fuisse Georges Duboeuf |
liter |
6,00 |
|
- Sancerre "Les Fondettes" Sauvion |
liter |
5,50 |
|
- Coonawarra Cabernet Sauvignon |
liter |
5,50 |
|
- Limestone Ridge Shiraz Cabernet |
liter |
11,00 |
|
- Pyrus Red Wine |
liter |
11,00 |
|
- Rhymney Sauvignon Blanc |
liter |
4,50 |
|
- Chalambar Shiraz |
liter |
4,50 |
|
5.4 Other types of wine |
liter |
2,50 |
|
II/ Replace Item 6 in Group 1 as follows: |
|
|
|
6. Sparkling wine (Sparkling wine, vin mousseux, Sâm-banh... except Champagne) |
liter |
2,00 |
|
III/ Replace Item 7 in Group 1 as follows: |
|
|
|
7. Champagne: |
|
|
|
7.1 Some specific types: |
|
|
|
- Krug Grande Cuvee Champagne |
liter |
41,00 |
|
- Charles Heidsieck Brut Champagne |
liter |
15,00 |
|
- Charles Heidsieck Rose Champagne |
liter |
24,00 |
|
- Piper Heidsieck Brut Champagne |
liter |
6,00 |
|
7.2 Other types of Champagne |
liter |
3,00 |
|
IV/ Adjust the price of item Label 5 under Point 8.2.1 and transfer the brandy Napoleon at Point 8.2.2, Item 8, Group 1 to Item 11, Group 1 as follows: |
|
|
|
8.2.1 Scotch Whisky |
|
|
|
- Label 5 |
liter |
2,50 |
|
11. Other types of alcohol: |
|
|
|
- Bols Liquor various types up to 30° |
liter |
2,50 |
|
- Campari various types up to 30° |
liter |
2,50 |
|
- Napoleon Brandy various types |
liter |
2,50 |
|
- Other |
liter |
4,00 |
|
V/ Replace Item 10 in Group 1 as follows: |
|
|
|
10. White liquor, ginseng liquor... from Korea: |
|
|
|
10.1 Various types of white liquor |
liter |
1,50 |
|
10.2 Ginseng liquor various types: |
|
|
|
10.2.1 Jinro Ginseng Ju Ki |
liter |
6,50 |
|
10.2.2 Other types of ginseng liquor |
liter |
8,00 |
|
10.3 Other types |
liter |
7,00 |
Article 2. This Decision shall take effect thirty days from the date of signature for items with a higher minimum price than that 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 signature for items with a minimum price equal to or lower than that specified in Decision No. 164/2000/QĐ-BTC dated October 10, 2000 of the Minister of Finance; all previous regulations contrary to this Decision are hereby abolished.
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