This Decision amends and supplements the minimum purchase price at the border gate for calculating import tax for certain specific goods such as alcohol, duplex paper, white cement, and trucks. The document takes effect from April 15, 1999.
Scope of application
Tax collection agencies, import enterprises
Key points
- Import enterprises importing Jinro Soju 250, Soon Han Jinro Soju 230, Chamnamoo Soju 250 must calculate the minimum purchase price at the border gate as 1.50 USD/liter (Article 1).
- The minimum purchase price at the border gate for Chur chiu alcohol ranging from 360 to 400 is 6.00 USD/liter (Article 1).
- The minimum purchase price at the border gate for duplex paper produced by G7 is 550.00 USD/ton; otherwise, it is 400.00 USD/ton (Article 1).
- The minimum purchase price at the border gate for white cement type PC25 produced by China is 110.00 USD/ton (Article 1).
- Trucks of various types produced by China with a load capacity under 8 tons is calculated based on 55% of the price of the same type of vehicle produced by Japan (Article 1).
🌐 Social impact of this document
- Import enterprises can more accurately determine the minimum purchase price at the border gate for calculating import tax.
- Tax collection agencies have clear legal grounds for determining the price for calculating import tax for specific goods.
❓ Frequently asked questions
What is the minimum purchase price at the border gate for Jinro Soju 250?
1.50 USD/liter (Article 1)
What is the minimum purchase price at the border gate for duplex paper produced by G7?
550.00 USD/ton (Article 1)
How is the minimum purchase price at the border gate calculated for trucks of various types produced by China with a load capacity under 8 tons?
Calculated based on 55% of the price of the same type of vehicle produced by Japan (Article 1)
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 37/1999/QT-BTC |
Hanoi, April 3, 1999 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 37/1999/QT/BTC DATED APRIL 3, 1999 ON AMENDING AND SUPPLEMENTING THE MINIMUM PURCHASE PRICE AT THE PORT OF ENTRY FOR CALCULATING IMPORT TAX IN THE PRICING TABLE ISSUED ACCOMPANYING DECISION NO. 590A/1998/QT/BTC DATED APRIL 29, 1998 OF THE MINISTER OF FINANCE
THE MINISTER OF FINANCE
Pursuant to the authority and principles for determining prices for calculating export tax and import tax as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 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:
Pursuant to Section II, Part B, Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government; Circular No. 3696 TC/TCT dated September 23, 1998 of the Ministry of Finance;
Based on the proposal of the General Department of Customs at Circular No. 4530/TCHQ-KTTT dated December 4, 1998; Circular No. 903/TCHQ-KTTT dated February 12, 1999; Circular No. 1097/TCHQ-KTTT dated March 1, 1999 and Circular No. 1130/TCHQ-KTTT dated March 2, 1999 regarding amending and supplementing the price for calculating import tax and handling complaints as stipulated in Point 2 of Circular No. 3696 TC/TCT dated September 23, 1998 of the Ministry of Finance;
DECISION:
Article 1: Amend and supplement the minimum purchase price at the port of entry for the following goods, serving as a basis for relevant tax collection agencies to determine the price for calculating import tax for similar goods in the Pricing Table for Minimum Purchase Price at the Port of Entry for Calculating Import Tax issued accompanying Decision No. 590A/1998/QT/BTC dated April 29, 1998 of the Minister of Finance:
|
Serial Number |
Goods Name |
Unit of Measurement |
Domestic selling price of the exporting business excluding VAT |
|
1 |
- Jinro Soju 250 |
Liters |
1,50 |
|
2 |
- Soon Han Jinro Soju 230 |
- |
1,50 |
|
3 |
- Chamnamoo Soju 250 |
- |
1,50 |
|
4 |
- Chur chiu from 360 to 400 |
- |
6,00 |
|
5 |
- EX Drum Gray 170 |
- |
6,00 |
|
6 |
- SPY-WINE Cooler Wine 50 |
- |
1,00 |
|
7 |
- Duplex Paper: |
|
|
|
|
Produced by G7 |
ton |
550,00 |
|
|
Produced by other countries |
- |
400,00 |
|
8 |
- White cement type PC25 produced by China |
- |
110,00 |
|
9 |
- Various types of cargo trucks (box trucks) produced by China |
|
|
|
|
with a load capacity under 8 tons, calculated at 55% of the price of similar trucks produced by Japan. |
|
|
|
|
manufactured in Japan. |
|
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Article 2: This Decision shall take effect and be applied to all import consignments with import declaration forms submitted to customs authorities starting from April 15, 1999, and handle complaints for specific import consignments imported by units and enterprises according to the proposals of the General Department of Customs at Circular No. 4530/TCHQ-KTTT dated December 4, 1998; Circular No. 903/TCHQ-KTTT dated February 12, 1999; Circular No. 1097/TCHQ-KTTT dated March 1, 1999 and Circular No. 1130/TCHQ-KTTT dated March 2, 1999.
|
|
Pham Van Trong (Signed) |
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