Decision No. 47/2003/QD-BTC abolishes the application of minimum import tax value for alcoholic beverages from EU countries, instead allowing the application of import tax value based on foreign trade purchase contracts. This decision takes effect from April 1, 2003.
Đối tượng áp dụng
Customs authorities and enterprises importing alcoholic beverages from EU countries.
Các điểm cốt lõi
- Enterprises importing alcoholic beverages from the EU → may apply import tax value based on foreign trade purchase contracts if they meet the conditions (having an origin certificate, transport document showing goods from an EU port, and other conditions).
- Enterprises not meeting the required conditions → must apply the minimum import tax value.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the tax burden for enterprises importing alcoholic beverages from the EU, increasing trade facilitation between Vietnam and EU countries.
- Negative impact: May cause difficulties for enterprises that cannot meet the conditions to apply the minimum import tax value.
❓ Câu hỏi thường gặp
What conditions must enterprises meet to be able to apply import tax value based on foreign trade purchase contracts?
To apply import tax value based on foreign trade purchase contracts, enterprises must have an origin certificate (C/O) issued by the competent authority of EU member states, a transport document showing goods from an EU port, and comply with other conditions stipulated in Point 1, Section III Circular No. 08/2002/TT-BTC.
If enterprises do not meet the required conditions, what will be the minimum import tax value applied?
This decision does not specify the exact minimum import tax value, only stipulating that if goods do not meet the prescribed conditions, the minimum import tax value must be applied according to the relevant regulations.
When does this decision take effect?
This decision takes effect from April 1, 2003, and applies to all import declarations submitted to customs authorities.
When will previous regulations contrary to this decision be abolished?
All previous regulations contrary to this decision are abolished from April 1, 2003.
Does this decision apply to alcoholic beverages from EU countries?
Yes, this decision only applies to alcoholic beverages originating from EU countries.
Toàn văn
Pursuant to …;
Regarding the abolition of the application of minimum import tax value for ceramic tiles imported from the EU
alcohol and alcoholic beverages of European Union origin
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated28/10/1994 of the Government on tasks, authorities, and organizational structure of the Ministry of Finance;
Based on the authority and principles for determining the taxable value for export and import taxes as stipulated in Article 7 of Decree No. 54/CP dated 28/8/1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the guidance of the Prime Minister in Circular No. 288/CP-QHQT dated 17/03/2003 on implementing the Amended Textile Agreement with the European Union;
Pursuant to Circular No. 08/2002/TT-BTC dated 23/01/2002 of the Ministry of Finance guiding the application of import tax valuation based on foreign trade purchase contracts.
DECISION:
Clause 4 of Article 6Abolish the minimum import tax valuation and allow the application of import tax valuation based on foreign trade purchase contracts for alcohol and alcoholic beverages of European Union (EU) origin if the imported goods meet the following conditions:
- Having an Origin Certificate (C/O) issued by the authorized authority of EU member countries;
- The transport document shows that the goods are transported from an EU port;
- Meeting all conditions stipulated in Point 1, Section III of Circular No. 08/2002/TT-BTC dated January 23, 2002 of the Ministry of Finance guiding the application of import tax valuation based on foreign trade purchase contracts
In cases where imported goods do not meet the above conditions, the minimum import tax value must be applied in accordance with the regulations.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision shall take effect and apply to all Import Declarations submitted to Customs authorities from April 1, 2003. All previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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