Decision No. 42/2000/QD-BTC stipulates the price differential collection rates for certain imported goods, applicable to import declarations from April 1, 2000. Specific goods have different price differential rates.
要点
- Dioctyl orthophthalates (plasticizer DOP) → collect 5% price differential
- Various types of cardboard and flat cartons used for packaging with burst strength up to 3 kgf/cm² and compression strength up to 14 kgf → collect 10% price differential
- Sanitary ceramics of all kinds → collect 20% price differential
- Porcelain and ceramic kitchenware; glass kitchenware (excluding crystal glass products) → collect 20% price differential
- Desk fans, floor fans, ceiling fans, wall-mounted fans, general-purpose fans with power consumption under 100W → collect 20% price differential
- Inner tubes of common water heaters with capacity up to 2.5 liters; common water heaters with capacity up to 2.5 liters (excluding those with pistons or self-heating models) → collect 30% and 40% price differential
🌐 本文件的社会影响
- Enterprises bear additional costs when paying the price differential, affecting profits.
- Consumers may notice increased prices due to higher price differential rates applied to certain goods.
❓ 常见问题
What is the price differential rate for Dioctyl orthophthalates (plasticizer DOP)?
This item is subject to a 5% price differential collection.
Which goods are subject to a 20% price differential rate?
Sanitary ceramics of all kinds and porcelain and ceramic kitchenware are both subject to a 20% price differential rate.
Are inner tubes of common water heaters with capacity up to 2.5 liters subject to price differential collection?
Yes, inner tubes of common water heaters with capacity up to 2.5 liters are subject to a 30% price differential collection.
When does this decision take effect?
This decision takes effect and applies to import declarations from April 1, 2000.
To which fund are the collected price differentials paid?
The collected price differentials on imported goods specified in this Decision are paid into the Export Support Fund.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the regulation on the rate of price differential collection 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 of goods in 2000;
Pursuant to the guidance of the Prime Minister in Circular No. 238/CP-KTTH dated March 10, 2000 of the Government on increasing import tariffs and collecting price differentials for certain imported goods when not applying import restriction measures;
After consulting relevant ministries and according to the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1. The rate of price differential collection for certain imported goods is hereby regulated as follows:
|
Serial number |
Product |
Belonging to the group, commodity code in the Tariff Schedule |
Rate of price differential collection (%) |
|
1 |
Dioctyl orthophthalates (Plasticizer DOP) |
2917.32.00 |
5 |
|
2 |
- Various types of cardboard, flat cartons for packaging with burst strength of 3 kgf/cm² or less and compression strength of 14 kgf or less |
4804, separate item |
10 |
|
3 |
- Sanitary ceramics of all kinds |
6910.10.00 6911.90.00 |
20 20 |
|
4 |
- Porcelain kitchenware such as cups, bowls - Glass kitchenware such as cups, bowls (except those made from crystal glass) |
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, general-purpose fans with power under 100W |
8414.51.00 |
20 |
|
6 |
- Inner parts of electric water heaters with capacity up to 2.5 liters - Electric water heaters with capacity up to 2.5 liters (except those with piston or self-heating models) |
7012.00.00
9617.00.10 |
30
40 |
The rate of price differential collection for imported goods specified in Article 1 of this Decision shall be calculated based on the import price. The import price for calculating the price differential shall be determined in accordance with 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 differential for imported goods shall be implemented in accordance with the provisions on the time of calculation and deadline for payment of import duties.
Article 2. The commodity code listed in the Tariff Schedule applicable to the goods subject to price differential collection specified in Article 1 of this Decision applies only to the specific goods named in Article 1 of this Decision and not to all goods within that group or commodity code.
Article 3. The amount of price differential collected from imported goods 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 establishing and using the Export Support Fund.
Article 4. This Decision takes effect and applies to import declarations submitted to customs authorities starting from April 1, 2000.
DEPUTY MINISTER
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