Decision No. 48/2003/QĐ-BTC abolishes the price differential collection rate for imported ceramic tiles originating from the EU, effective from April 1, 2003.
Scope of application
Customs authorities and enterprises importing ceramic and granite tiles from countries belonging to the European Union (EU).
Key points
- Enterprises importing ceramic and granite tiles from the EU → are not required to pay the price differential → if they have an origin certificate issued by an authorized EU agency and a transport document showing the goods were shipped from an EU port.
- This Decision applies to all import declarations submitted from April 1, 2003 onwards → all previous regulations conflicting with this Decision are abolished.
🌐 Social impact of this document
- Enterprises will reduce transportation costs and taxes when importing ceramic tiles from the EU, creating benefits for businesses.
- However, the abolition of this regulation may increase the volume of untraceable imports, causing difficulties in customs management.
❓ Frequently asked questions
What documents must enterprises prepare to be exempted from paying the price differential?
To be exempted from paying the price differential, enterprises must have an origin certificate (C/O) issued by an authorized EU agency and a transport document showing the goods were shipped from an EU port.
When does this Decision take effect?
This Decision takes effect from April 1, 2003.
How are previous regulations conflicting with this Decision abolished?
All previous regulations conflicting with this Decision are abolished.
To which products does this Decision apply?
This Decision applies to ceramic and granite tiles originating from countries belonging to the European Union (EU).
Full text
DECISION OF THE MINISTER OF FINANCE
Regarding the abolition of the price differential collection rate for ceramic and granite tiles 进口自欧盟的产品
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 as stipulated in the Government's Decree on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated 28/10/1994 of the Government on tasks, authorities, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Official Letter No. 288/CP-QHQT dated 17/03/2003 regarding the implementation of the Agreement Amending the Textile Agreement with the European Union,
DECISION:
Article 1. The price differential shall not be collected for ceramic and granite tiles originating from countries within the European Union (EU), as specified in Decision No. 35/2001/QD-BTC dated April 18, 2001 of the Minister of Finance on the determination of the price differential collection rate for certain imported goods, provided that the following conditions are met:
- Possess a Certificate of Origin (C/O) issued by the competent authority of EU member states;
- The transport document indicates that the goods are transported from an EU port.
Article 2. This Decision takes effect and applies to all import declarations submitted to customs authorities from April 1, 2003 onwards. All previous provisions contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
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