Circular No. 747/TC/TCDN provides guidance on exempting the differential price of imported steel sheets used in new ship construction projects starting from January 1, 2001, applicable to specific types and sizes of ships.
适用范围
Shipbuilding enterprises; customs authorities
要点
- Shipbuilding enterprises are exempted from paying the differential price for imported steel sheets starting from January 1, 2002 (Point 2 of the Circular).
- Steel sheets domestically produced but not meeting standards for ship construction are exempted from paying the differential price (Point 1 of the Circular).
- Enterprises must obtain approval from the Ministry of Industry regarding domestic steel sheets that do not meet the standard (Point 2 of the Circular).
- The procedures and process for exemption from differential price collection are similar to those for import tax exemption under Circular No. 40/2000/TT-BTC and Circular No. 117/2000/TT-BTC (Point 3 of the Circular).
- Exemption applies to ships with a tonnage of 6,300 tons or more and container ships with a capacity of 1,000 TEUs or more starting from January 1, 2001 (Point 2 of the Circular).
🌐 本文件的社会影响
- Helps shipbuilding enterprises reduce input costs and promote production
- May cause difficulties for the domestic steel industry if standards are not met
❓ 常见问题
Which enterprises are eligible for exemption from differential price collection?
Shipbuilding enterprises using imported steel sheets.
When does the exemption policy take effect?
Starting from January 1, 2002, for ship construction projects specified in Decision No. 117/2000/QĐ-TTg.
Are domestic steel sheets not meeting standards eligible for exemption?
Yes, but must obtain approval from the Ministry of Industry.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 747 TC/TCDN DATE JANUARY 21, 2003
REGARDING GUIDELINES FOR EXEMPTING DIFFERENCE IN PRICE FOR IMPORTED STEEL SHEETS
USED TO BUILD NEW SHIPS
Dear: - Ministries and equivalent agencies,
- People's Committees of provinces and centrally-run cities,
Pursuant to the guidance of the Prime Minister as stated in Government Office Circular No. 5926/VPCP-KTTH dated October 22, 2002 regarding exemption from collection of price differences for imported steel sheets used to build new ships, the Ministry of Finance provides guidelines as follows:
1\. Exemption from collection of price differences applies to imported steel sheets that are not yet produced domestically or do not meet specified standards and are used in projects to construct ship types prescribed in Clause 1, Article 1 of Decision No. 117/2000/QĐ-TTg dated October 10, 2000 by the Prime Minister and container ships with a capacity of 1,000 TEU or more.
2\. Period for exemption from collection of price differences:
- Applies from January 1, 2002 onwards, for projects to construct ship types prescribed in Clause 1, Article 1 of Decision No. 117/2000/QĐ-TTg dated October 10, 2000 by the Prime Minister and container ships with a capacity of 1,000 TEU or more.Applies from January 1, 2001 onwards, for projects to construct ships with tonnages of 6,300 tons and 12,000 tons.
- Áp dụng từ ngày 01 tháng 01 năm 2001 trở đi, đối với các dự án đóng mới tàu biển có trọng tải 6.300 tấn và 12.000 tấn.shall apply from January 1, 2001 onwards, for new shipbuilding projects with tonnages of 6,300 tons and 12,000 tons.
3\. Procedures and formalities for exemption from payment of price differences for imported steel sheets are applied similarly as those for exemption from import tax detailed in Circular No. 40/2000/TT-BTC dated May 15, 2000 by the Ministry of Finance guiding implementation of Decision No. 176/1999/QĐ-TTg dated August 26, 1999 by the Prime Minister regarding exemption from import tax for raw materials and Circular No. 117/2000/TT-BTC dated December 21, 2000 by the Ministry of Finance supplementing and amending certain points in Circular No. 40/2000/TT-BTC dated May 15, 2000 by the Ministry of Finance.
For domestically produced steel sheets that do not meet specified standards for shipbuilding purposes, approval from the Ministry of Industry is required.
During implementation, if any difficulties arise, please report to the Ministry of Finance for timely revision and supplementation as necessary.
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