This Decision regulates the price differential collection ratio for imported clinker, applicable from May 1, 2001. The collection rate is 10% on the import price and the collected amount shall be deposited into the Export Support Fund.
Scope of application
Importer of clinker
Key points
- Importer of clinker → must pay a price differential of 10% on the import price (Article 1)
- The price differential for imported goods concerning clinker → is to be deposited into the Export Support Fund (Article 2)
- The price differential collection rate prescribed for clinker takes effect from May 1, 2001 (Article 3)
- The import price used as a basis for collecting the price differential shall be determined according to current regulations on customs value specified in the Law on Export Duties and Import Duties and detailed implementing regulations of the Law on Export Duties and Import Duties (Article 1)
- The time of calculation and deadline for payment of the import price differential are carried out according to the provisions regarding the time of calculation and deadline for payment of import duties (Article 1)
🌐 Social impact of this document
- Importer of clinker must bear additional costs due to the collection rate
- The Export Support Fund is supplemented with resources from collecting the price differential
❓ Frequently asked questions
What is the price differential collection ratio for imported clinker?
10% on the import price.
Where is the price differential amount deposited?
Into the Export Support Fund.
When does this price differential collection rate take effect?
From May 1, 2001.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Decision No. 42/2001/QD-BTC |
Hanoi, May 15, 2001 |
DECISION OF THE MINISTER OF FINANCE
On the regulation of price differential collection ratio for imported clinker
THE MINISTER OF FINANCE
- Pursuant to Decision No. 46/2001/QD-TTg dated April 4, 2001 of the Prime Minister on management of export and import activities during the period from 2001 to 2005;
- Pursuant to the guidance of the Prime Minister in Circular No. 1716/VPCP-KTTH dated April 23, 2001 of the Government Office on import tariff rates for certain goods when removing import license requirements from May 1, 2001 and January 1, 2002;
- After consulting relevant ministries and upon the proposal of the Director General of the General Department of Taxation;
DECIDES
Article 1: To set a price differential collection ratio of 10% (ten percent) for clinker under tariff item code 25231000 in the Import Tariff Schedule.
This price differential collection ratio is calculated based on the import price. The import price used as the basis for calculating the price differential shall be determined according to current regulations on customs value set forth in the Law on Export Duties and Import Duties, and detailed implementing regulations of this law. The time of calculation and deadline for payment of the price differential for imported goods shall comply with the provisions regarding the time of calculation and deadline for payment of import duties.
Article 2: The amount of the price differential collected from imported clinker shall be deposited into the Export Support Fund in accordance with Decision No. 195/1999/QD-TTg dated September 27, 1999 of the Prime Minister on establishing and using the Export Support Fund.
Article 3: The price differential collection ratio for clinker shall take effect and be applied to import declarations submitted to customs authorities starting from May 1, 2001.
|
|
DEPUTY MINISTER OF FINANCE VICE MINISTER Le Thi Bang Tam |
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: