This Decision amends and supplements the minimum purchase price at the border gate for calculating import tax for certain types of alcoholic beverages and paper, cement, and trucks. Tax collection agencies will use this new price list from April 15, 1999.
适用范围
Customs authorities, enterprises importing alcoholic beverages, paper, cement, and trucks.
要点
- Enterprises importing Jinro Soju 250 liters, Soon Han Jinro Soju 230 liters, Chamnamoo Soju 250 liters, Chur chiu alcohol from 360 to 400 ml, EX Drum Gray 170 ml alcohol will be subject to import tax based on a minimum purchase price of 1.5 USD/liter or 6 USD/360-400 ml.
- Enterprises importing Duplex paper produced by G7 will be subject to import tax based on a minimum purchase price of 550 USD/ton, while other types from other countries will be subject to a minimum purchase price of 400 USD/ton.
- Enterprises importing white cement type PC25 produced by China will be subject to import tax based on a minimum purchase price of 110 USD/ton.
- Enterprises importing various types of trucks (box trucks) produced by China with a load capacity under 8 tons will be subject to import tax calculated at 55% of the price of similar Japanese-made trucks.
- This Decision takes effect from April 15, 1999, and applies to all imported consignments with customs declarations submitted to the Customs authority.
🌐 本文件的社会影响
- Importing enterprises must comply with the new minimum purchase prices, affecting import costs and profits.
- The Customs authority has additional grounds to determine the import tax calculation price more accurately.
❓ 常见问题
How will enterprises importing Jinro Soju 250 liters be taxed?
According to the Decision, enterprises importing Jinro Soju 250 liters will be subject to import tax based on a minimum purchase price of 1.5 USD/liter.
What is the minimum purchase price of Duplex paper produced by G7?
According to the Decision, the minimum purchase price of Duplex paper produced by G7 is 550 USD/ton.
How will enterprises importing various types of trucks from China be taxed?
According to the Decision, enterprises importing various types of trucks (box trucks) produced by China with a load capacity under 8 tons will be subject to import tax calculated at 55% of the price of similar Japanese-made trucks.
When does this Decision take effect?
According to the Decision, this Decision takes effect from April 15, 1999.
Which items are amended and supplemented in this Decision?
This Decision amends and supplements the minimum purchase price at the border gate for Jinro Soju 250 liters, Soon Han Jinro Soju 230 liters, Chamnamoo Soju 250 liters, Chur chiu alcohol from 360 to 400 ml, EX Drum Gray 170 ml alcohol, Duplex paper, white cement type PC25 produced by China, and various types of trucks (box trucks) produced by China.
全文
Pursuant to …;
Regarding the amendment and supplementation of the minimum purchase price at the border gate for calculating import tax as set out in the price list issued with Decision No. 590A/1998/QD-BTC dated April 29, 1998 of the Minister of Finance.
_________________________
THE MINISTER OF FINANCE
- Based on the authority and principles for determining prices for 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.
- Based on 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;
In response to the proposal of the General Department of Customs in 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 the amendment and supplementation of the import tax calculation price and handling complaints as provided for 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 border gate for the following goods, serving as the basis for relevant agencies to determine the import tax calculation price for similar goods in the Minimum Purchase Price List at the Border Gate for Calculating Import Tax issued with Decision No. 590A/1998/QD-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 - 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. |
|
|
|
|
This decision shall take effect and apply to all imported consignments with import declaration forms submitted to customs authorities starting from April 15, 1999, and handle complaints for specific consignments imported by units and enterprises according to the proposals of the General Department of Customs in 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. |
|
|
Article 2: This Decision shall take effect and apply to all import consignments for which import declaration forms are submitted to customs authorities from April 15, 1999 onwards, and address complaints for specific consignments imported by units and enterprises as requested by the General Department of Customs in 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.
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