Decision No. 42/2001/QÐ-BTC On the regulation of price differential collection ratio for imported clinker

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.