Decision No. 68/1999/QD-BTC stipulates the list of groups of goods subject to state price management for import tax calculation and the minimum price list for determining the customs value. This decision takes effect from August 1, 1999, replacing previous decisions.
适用范围
General Department of Customs, enterprises importing goods listed under state management for import tax purposes.
要点
- The General Department of Customs bases the customs value for import tax on the Minimum Price List and may adjust the price within a range of 10%.
- The taxable value for used goods is 70% of the price of similar new goods.
- Importing goods not listed under state price management must comply with current guidelines issued by the Ministry of Finance.
- This decision takes effect from August 1, 1999, and replaces previous decisions.
- The Minimum Price List is used to determine the customs value for import tax purposes.
🌐 本文件的社会影响
- Positive impact: Helps ensure fairness in determining the customs value for import tax purposes, preventing tax evasion.
- Negative impact: May cause difficulties for enterprises in complying with price management regulations and adjusting prices.
- Enterprises need to accurately grasp information to avoid violating the law.
❓ 常见问题
What is the taxable value for used goods?
The taxable value for used goods is 70% of the price of similar new goods. (Article 2)
By what range can the General Department of Customs adjust the price?
The General Department of Customs may adjust the price within a range of 10% compared to the Minimum Price List. (Article 3)
What should goods not listed under state price management for import tax purposes do?
These goods must comply with current guidelines issued by the Ministry of Finance regarding the application of import tax values based on foreign trade contracts. (Article 4)
When does this decision take effect?
This decision takes effect from August 1, 1999. (Article 5)
Which previous decisions does this decision replace?
This decision replaces Decision No. 918 TC/QD/TCT dated November 11, 1997, Decision No. 590A/1998/QD-BTC dated April 29, 1998, and all subsequent decisions amending and supplementing these Decisions. (Article 5)
全文
Pursuant to …;
REGARDING THE ISSUANCE OF THE LIST OF COMMODITY GROUPS SUBJECT TO STATE PRICE CONTROL FOR DETERMINATION OF CUSTOMS VALUE AND THE MINIMUM PRICE LIST FOR COMMODITIES SUBJECT TO STATE PRICE CONTROL FOR DETERMINATION OF CUSTOMS VALUE
_______________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance.
BASED ON THE AUTHORITY AND PRINCIPLES OF DETERMINING THE CUSTOMS VALUE FOR EXPORT DUTIES AND IMPORT DUTIES AS PROVIDED IN ARTICLE 7 OF DECREE NO. 54/CP OF AUGUST 28, 1993 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES;
AFTER CONSIDERING THE OPINIONS OF THE MINISTRY OF TRADE AND THE GENERAL DEPARTMENT OF CUSTOMS;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1. ISSUE THE LIST OF COMMODITY GROUPS SUBJECT TO STATE PRICE CONTROL FOR DETERMINATION OF CUSTOMS VALUE FOR IMPORTED GOODS AND THE MINIMUM PRICE LIST FOR COMMODITIES IN THE LIST OF COMMODITY GROUPS SUBJECT TO STATE PRICE CONTROL FOR DETERMINATION OF CUSTOMS VALUE FOR DETERMINING THE CUSTOMS VALUE OF IMPORTED GOODS IN CASES WHERE IMPORT DUTIES ARE PAYABLE.
Article 2. THE CUSTOMS VALUE FOR USED GOODS IS CALCULATED AT SEVENTY PERCENT (70%) OF THE PRICE OF SIMILAR NEW GOODS.
Article 3. THE GENERAL DEPARTMENT OF CUSTOMS SHALL ADJUST THE PRICES SET OUT IN THE MINIMUM PRICE LIST BY UP TO TEN PERCENT (10%) ABOVE OR BELOW THE ACTUAL IMPORT PRICES IN THE MARKET BASED ON THE LEVELS SET IN THIS MINIMUM PRICE LIST, AND REPORT TO THE MINISTRY OF FINANCE FOR REVIEW AND ADJUSTMENT OF THE MINIMUM PRICE LIST. FOR CERTAIN COMMODITIES THAT FREQUENTLY VARY IN MARKET PURCHASE AND SALE PRICES AND IN CASES WHERE IRREGULARITIES OCCUR DURING IMPLEMENTATION, THE MINISTRY OF FINANCE WILL SEEK THE OPINION OF THE GENERAL DEPARTMENT OF CUSTOMS TO REVIEW AND HANDLE EACH SPECIFIC CASE.
Article 4. FOR IMPORTS OF COMMODITIES NOT INCLUDED IN THE LIST OF COMMODITY GROUPS SUBJECT TO STATE PRICE CONTROL FOR DETERMINATION OF CUSTOMS VALUE, THE CURRENT GUIDELINES OF THE MINISTRY OF FINANCE ON THE APPLICATION OF CUSTOMS VALUES BASED ON FOREIGN TRADE CONTRACTS SHALL BE FOLLOWED.
Article 5. THIS DECISION SHALL TAKE EFFECT FROM AUGUST 1, 1999 AND REPLACE DECISION NO. 918 TC/QD/TCT OF NOVEMBER 11, 1997 AND DECISION NO. 590A/1998/QD-BTC OF APRIL 29, 1998 AND ANY AMENDMENTS AND SUPPLEMENTS TO THESE DECISIONS. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
DEPUTY MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：