Decision No. 71/2001/QÐ/BTC stipulates a price differential collection ratio of 5% for imported clinker, applicable from August 1, 2001. The collected amount will be deposited into the Export Support Fund.
Đối tượng áp dụng
Importer of clinker
Các điểm cốt lõi
- Importer of clinker → shall pay a price differential of 5% on the import price → Article 1
- Amounts collected from the price differential collection → shall be deposited into the Export Support Fund → Article 2
- Price differential collection ratio of 5% for imported clinker → applies to customs declarations submitted to Customs authorities from August 1, 2001 → Article 3
- Import price for tax and price differential calculation → determined according to current regulations on import duty valuation → Article 1
- Time of calculation and deadline for payment of the price differential for imported goods → shall be implemented in accordance with regulations on time of calculation and deadline for payment of import duties → Article 1
🌐 Tác động xã hội từ văn bản này
- Importer of clinker incurs additional costs due to the need to pay the price differential
- The Export Support Fund receives increased revenue from collecting the price differential on imported clinker
- Production cost using clinker as raw material → may slightly increase due to higher import costs
❓ Câu hỏi thường gặp
What is the price differential collection ratio for imported clinker?
5%
Where will the amounts collected from the price differential be deposited?
Export Support Fund
When does this price differential collection ratio apply?
Applies to customs declarations submitted from August 1, 2001
Toàn văn
DECISION
OF THE MINISTER OF FINANCE NO. 71/2001/QD-BTC
JULY 25, 2001 ON DETERMINING THE PRICE DIFFERENTIAL COLLECTION RATE FOR IMPORTED CLINKER
THE MINISTER OF FINANCE
- Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on tasks, powers and organizational structure of the Ministry of Finance;
- Pursuant to Decision No. 46/2001/QD-TTg dated April 4, 2001 of the Prime Minister on management of export and import goods for the period 2001-2005;
- Based on the proposal of the Ministry of Construction in Document No. 922 BXD/TCKT dated May 31, 2001;
- On the basis of the consensus opinion of the Ministry of Trade, the Ministry of Construction, and the General Department of Customs;
At the proposal of the Director-General of the General Department of Taxation; DECISION
Article 1.
The price differential collection rate of 5% (five percent) is established for 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 used as a basis for calculating the price differential shall be determined according to current regulations on customs value set forth in the Law on Export Duties and Import Duties and detailed implementing regulations of this law. The time of calculation and deadline for payment of the price differential for imported goods shall comply with the provisions regarding the time of calculation and deadline for payment of import duties.
Article 2.
Revenue from the collection of the price differential on imported clinker shall be deposited into the Export Support Fund in accordance with Decision No. 195/1999/QD-TTg dated September 27, 1999 of the Prime Minister regarding establishment and use of the Export Support Fund. Article 3.
The price differential collection rate established for clinker in Article 1 of this Decision shall take effect and apply to import declarations submitted to customs authorities starting from August 1, 2001. Any previous provisions contrary to this provision are hereby abolished. UNDER REVIEW
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