This Decision stipulates that the price differential collection ratio for imported clinker is 10%, applicable from May 1, 2001. The amount of the differential shall be paid into the Export Support Fund.
要点
- Clinker with HS code 25231000 → the price differential collection ratio is 10% → calculated based on the import price
- The time of calculation and deadline for payment of the price differential shall be carried out according to the regulations on the time of calculation and deadline for payment of import tax.
- The amount of the price differential for imported goods for clinker shall be paid into the Export Support Fund.
- This price differential collection rate takes effect from May 1, 2001.
🌐 本文件的社会影响
- Positive impact: Creates financial resources for the Export Support Fund
- Negative impact: Additional costs for enterprises importing clinker
❓ 常见问题
What is the price differential rate for clinker?
The price differential rate is 10% (ten percent) of the import price.
When does this regulation take effect?
This regulation takes effect from May 1, 2001.
To which fund is the price differential amount paid?
The amount of the price differential for imported goods for clinker shall be paid into the Export Support Fund.
For which goods is this price differential rate applied?
The 10% price differential rate applies to clinker with HS code 25231000.
How is the time of calculation and deadline for payment of the price differential determined?
The time of calculation and deadline for payment of the price differential shall be carried out according to the regulations on the time of calculation and deadline for payment of import tax.
全文
Pursuant to …;
Regarding the provision of the price differential collection ratefor imported clinker
_________________________
THE MINISTER OF FINANCE
Based on Decision No. 46/2001/QĐ-TTg dated April 4, 2001 of the Government on the management of export and import goods during the period from 2001 to 2005;
Based on the guidance of the Prime Minister in Official Letter No. 1716/VPCP-KTTH dated April 23, 2001 of the Government Office regarding the import tariff rates for certain goods that abolish import license requirements from May 1, 2001 and January 1, 2002;
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 price differential collection rate of 10% (ten percent) shall be applied to clinker under HS code 25231000 in the Import Tariff Schedule.
This price differential collection rate 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 prescribed 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 the deadline for payment of the price differential for imported goods shall be carried out in accordance with the provisions on the time of calculation and the deadline for payment of import duties.
Article 2: The amount of the price differential for imported clinker shall be paid into the Export Support Fund in accordance with Decision No. 195/1999/QĐ-TTg dated September 27, 1999 of the Government on the establishment and use of the Export Support Fund.
Article 3: The price differential collection rate prescribed for clinker shall take effect and apply to import declarations submitted to customs authorities starting from May 1, 2001./.
关系图
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