Decision No. 35/2001/QD-BTC stipulates the price differential collection rates for certain imported goods, applicable to import declarations from May 1, 2001, and January 1, 2002. The amount of the price differential is to be paid into the Export Support Fund.
Scope of application
Import enterprises
Key points
- Enterprises importing goods listed in Appendices I and II must pay the price differential at the prescribed rate based on the import price.
- The price differential collection rates apply to goods from May 1, 2001 (Appendix I) and January 1, 2002 (Appendix II).
- The amount of the price differential is to be paid into the Export Support Fund.
- The commodity codes only apply to specific goods listed in Appendices I and II.
- The time of calculation and deadline for payment of the price differential shall be in accordance with the regulations on the time of calculation and deadline for payment of import duties.
🌐 Social impact of this document
- Enterprises must comply with the new regulations, which may increase operational costs.
- The Export Support Fund will be supplemented with funds from the price differentials of imported goods.
- It may create pressure on enterprises in managing and controlling import costs.
❓ Frequently asked questions
What is the price differential collection rate?
The price differential collection rates are specified in Appendices I and II attached to this Decision, applicable to goods from May 1, 2001 (Appendix I) and January 1, 2002 (Appendix II).
Which goods must pay the price differential?
Goods listed in Appendices I and II attached to this Decision.
Where is the amount of the price differential to be paid?
The amount of the price differential is to be paid into the Export Support Fund.
When does this regulation take effect?
The price differential collection rates in Appendix I apply from May 1, 2001, and those in Appendix II apply from January 1, 2002.
What impact does it have on enterprises?
Enterprises must comply with the new regulations, which may increase operational costs and management of import costs.
Full text
Pursuant to …;
Regarding the determination of the price difference collection ratio for certain imported goods
__________________________
THE MINISTER OF FINANCE
Based on Decision No. 46/2001/QĐ-TTg dated April 4, 2001 of the Government on the management of export and import goods during the period from 2001 to 2005;
After consulting the opinions of relevant ministries and according to the proposal of the Director General of the General Department of Taxation;
DECISION:
Article 1: The price difference collection ratio for certain imported goods specified in Appendix I and Appendix II attached to this Decision.
The price difference collection ratio for imported goods specified in Article 1 of this Decision shall be calculated based on the import price. The import price serving as the basis for calculating the price difference shall be determined according to current regulations on the taxable value for import duties stipulated in the Law on Export Duties and Import Duties and detailed implementing regulations of the Law on Export Duties and Import Duties. The time of calculation and deadline for payment of the price difference for imported goods shall be carried out in accordance with the provisions on the time of calculation and deadline for payment of import duties.
Article 2: The commodity code in the Tariff Schedule applicable to goods subject to price difference collection specified in Appendix I and Appendix II issued together with this Decision does not apply to all items under that group or commodity code but only applies to specific goods listed by name in Appendix I and Appendix II issued together with this Decision.
Article 3: The amount of the price difference for imported goods specified in Appendix I and Appendix II issued together with this Decision shall be deposited into the Export Support Fund in accordance with the Prime Minister's Decision No. 195/1999/QĐ-TTg dated September 27, 1999, regarding the establishment and use of the Export Support Fund.
Article 4: The price difference collection rate specified in Appendix I of this Decision shall take effect and apply to import declarations submitted to customs authorities starting from May 1, 2001. The price difference collection rate specified in Appendix II of this Decision shall take effect and apply to import declarations submitted to customs authorities starting from January 1, 2002./.
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