Decision No. 42/2000/QD-BTC stipulates the price differential collection rate for certain imported goods, effective from April 1, 2000. This document aims to regulate import and export activities and increase revenue for the export support fund.
适用范围
Importers of goods specified in the decision
要点
- Importers of Dioctyl orthophthalates (2917.32.00) must pay a price differential of 5% of the import price (Article 1)
- Importers of various types of cardboard and flat cartons with burst strength not exceeding 3kgf/cm2 and compression strength not exceeding 14kgf (4804) must pay a price differential of 10% of the import price (Article 1)
- Importers of sanitary ceramics (6910.10.00, 6911.90.00) must pay a price differential of 20% of the import price (Article 1)
- Importers of cups, saucers, kitchenware made of ceramic and glass (excluding crystal) must pay a price differential of 20% of the import price (Article 1)
- Importers of common fans with power below 100W (8414.51.00) must pay a price differential of 20% of the import price (Article 1)
🌐 本文件的社会影响
- Increase revenue for the export support fund
- Reduce unnecessary imported goods, encourage domestic production
- Financial burden on enterprises importing goods subject to price differential tax
❓ 常见问题
How much price differential must importers of Dioctyl orthophthalates pay?
5% of the import price (Article 1)
Which goods are subject to a price differential collection rate of 20%?
Various types of sanitary ceramics, cups, saucers, and kitchenware made of ceramic and glass (excluding crystal) (Article 1)
When does the price differential collection rate apply?
Starting from April 1, 2000 (Article 4)
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 42/2000/QĐ-BTC |
Hanoi, March 17, 2000 |
Pursuant to …;
DECISION NO. 42/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON MARCH 17, 2000, REGARDING THE ESTABLISHMENT OF PRICE DIFFERENTIAL COLLECTION RATES FOR CERTAIN IMPORTED GOODS
THE MINISTER OF FINANCE
Pursuant to Decision No. 242/1999/QĐ-TTg dated December 30, 1999 of the Prime Minister on the management of import and export goods for the year 2000;
Pursuant to the guidance of the Prime Minister as stated in Circular No. 238/CP-KTTH dated March 10, 2000 of the Government regarding the increase in import tax rates and price differential collection for certain imported goods when not applying import restriction measures;
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 following price differential collection rates for certain imported goods are hereby established:
|
Serial number |
Product |
Belonging to the group, commodity code in the Tariff Schedule |
Price differential collection rate (%) |
|
1 |
Dioctyl orthophthalates (DOP plasticizer) |
2917.32.00 |
5 |
|
2 |
- Various types of corrugated cardboard boxes and flat cartons used for packaging with burst strength of up to 3 kgf/cm² and compression strength of up to 14 kgf |
4804, separate item |
10 |
|
3 |
- Sanitary ceramics of all kinds |
6910.10.00 6911.90.00 |
20 20 |
|
4 |
- Porcelain kitchenware such as cups and bowls - Glass kitchenware such as cups and bowls (excluding crystal glass products) |
6910.10.00 7013.10.00 7013.29.00 7013.32.00 7013.39.00 7013.99.00 |
20 20 20 20 20 20 |
|
5 |
- Desk fans, floor fans, ceiling fans, wall-mounted fans, and general-purpose fans with power consumption under 100W |
8414.51.00 |
20 |
|
6 |
- Inner tanks of water heaters with capacity up to 2.5 liters - Water heaters with capacity up to 2.5 liters (excluding those with pistons or self-heating models) |
7012.00.00 9617.00.10 |
30 40 |
The price differential collection rates for imported goods specified in Article 1 of this Decision shall be calculated based on the import price. The import price for determining the price differential collection shall be determined according to the current regulations on import tax calculation prices as stipulated in the Law on Export Tax and Import Tax and detailed implementing regulations of the Law on Export Tax and Import Tax. The time of calculation and deadline for payment of price differentials for imported goods shall be carried out in accordance with the provisions on the time of calculation and deadline for payment of import taxes.
Article 2: The commodity codes listed in the Tariff Schedule applicable to the goods subject to price differential collection as specified in Article 1 of this Decision shall apply only to the specific goods named in Article 1 of this Decision and not to all goods within that commodity code group.
Article 3: The amount collected from price differentials for imported goods as specified in Article 1 of this Decision shall be deposited into the Export Support Fund pursuant to Decision No. 195/1999/QĐ-TTg dated September 27, 1999 of the Prime Minister on the establishment and utilization of the Export Support Fund.
Article 4: This Decision shall take effect and apply to import declarations submitted to customs authorities starting from April 1, 2000.
|
|
Pham Van Trong (Signed) |
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