Decision No. 68/1999/QD-BTC issues the List of groups of goods subject to state price management for import tax calculation and the Minimum Price List of these goods for determining the customs value for import tax purposes. It provides for the method of pricing used goods and the procedure for adjusting prices.
适用范围
Importers and exporters, customs authorities
要点
- The groups of goods subject to state price management for import tax calculation are set out in the List (Article 1).
- The price for used goods for import tax calculation is 70% of the price of new goods of the same type (Article 2).
- The General Department of Customs has the authority to adjust the minimum price levels specified in the Minimum Price List by up to -10% to +10%, and simultaneously report to the Ministry of Finance for consideration of adjustments to the Minimum Price List (Article 3).
- For the importation of goods not included in the List of goods subject to state price management for import tax calculation, it shall be carried out in accordance with the current guidelines on applying import tax prices based on foreign trade contracts (Article 4).
- This Decision replaces previous decisions and takes effect from August 1, 1999.
🌐 本文件的社会影响
- Importers must comply with the new regulations on import tax prices, thereby strengthening state management in the customs sector.
- Customs authorities have additional rights to adjust the minimum price levels to align with actual market conditions.
- The import tax price for used goods is more specifically defined.
❓ 常见问题
Which goods are subject to state price management for import tax calculation?
Goods listed in the List of groups of goods subject to state price management for import tax calculation.
How is the import tax price for used goods determined?
70% of the price of new goods of the same type (Article 2).
What percentage range can the customs authority adjust the minimum price level within?
Within ±10% of the price level specified in the Minimum Price List (Article 3).
What guidelines apply to the importation of goods not included in the List of goods subject to state price management for import tax calculation?
Guidelines on applying import tax prices based on foreign trade contracts as stipulated in current documents (Article 4).
When does this Decision take effect?
August 1, 1999.
全文
Pursuant to …;
REGARDING THE ISSUANCE OF THE LIST OF COMMODITY GROUPS SUBJECT TO STATE PRICE CONTROL FOR TAX CALCULATION AND THE MINIMUM PRICE TABLE FOR COMMODITIES SUBJECT TO STATE PRICE CONTROL FOR DETERMINING THE CUSTOMS VALUE FOR IMPORT DUTY CALCULATION
BASED ON THE AUTHORITY AND PRICING PRINCIPLES FOR EXPORT DUTY AND IMPORT DUTY CALCULATION 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 DUTY AND IMPORT DUTY;
AFTER CONSIDERING THE OPINIONS OF THE MINISTRY OF TRADE AND THE GENERAL DEPARTMENT OF CUSTOMS;
______________
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;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
ISSUING THE LIST OF COMMODITY GROUPS UNDER STATE PRICE CONTROL FOR IMPORT DUTY CALCULATION AND THE MINIMUM PRICE TABLE FOR COMMODITIES IN THE LIST OF COMMODITY GROUPS UNDER STATE PRICE CONTROL FOR IMPORT DUTY CALCULATION TO DETERMINE THE CUSTOMS VALUE FOR IMPORT DUTY CALCULATION FOR GOODS THAT ARE SUBJECT TO IMPORT DUTY PAYMENT.
THE TAXABLE VALUE FOR USED GOODS IS CALCULATED AT 70% (SEVENTY PERCENT) OF THE PRICE OF SIMILAR NEW GOODS.
At the proposal of the Director General of the General Department of Taxation.
Pursuant to …;
Article 1. THE GENERAL DEPARTMENT OF CUSTOMS SHALL ADJUST THE PRICES SET OUT IN THE MINIMUM PRICE TABLE BASED ON THE IMPORT PRICES ACTUAL ON THE MARKET WITH AN ADJUSTMENT RANGE OF PLUS OR MINUS 10% (TEN PERCENT), AND REPORT TO THE MINISTRY OF FINANCE FOR REVIEW AND ADJUSTMENT OF THE MINIMUM PRICE TABLE. FOR CERTAIN COMMODITIES THAT FREQUENTLY VARY IN PURCHASE AND SALE PRICES ON THE MARKET 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 2. FOR IMPORTED COMMODITIES NOT INCLUDED IN THE LIST OF COMMODITY GROUPS UNDER STATE PRICE CONTROL FOR TAX CALCULATION, THE CURRENT GUIDELINES OF THE MINISTRY OF FINANCE ON APPLYING THE IMPORT DUTY TAXABLE VALUE BASED ON FOREIGN TRADE CONTRACTS SHALL BE FOLLOWED.
Article 3. 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.
Article 4. In the case of importing goods not included in the List of commodity groups subject to state-managed tax valuation prices, the application of import tax valuation prices based on foreign trade contracts shall be carried out in accordance with the current guidelines issued by the Ministry of Finance.
Article 5. This Decision takes effect from August 1, 1999, and replaces Decisions No. 918 TC/QĐ/TCT dated November 11, 1997, and No. 590A/1998/QĐ/BTC dated April 29, 1998, as well as any decisions amending and supplementing the aforementioned Decisions. All previous regulations that conflict with this Decision are hereby abolished.
DEPUTY MINISTER
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