This Decision issues the minimum purchase price at the border for calculating import tax for Martell Medaillon VSOP brandy, effective from July 1, 1998.
适用范围
Customs authorities and enterprises importing Martell Medaillon VSOP brandy.
要点
- Customs authorities → must apply the minimum purchase price of 16 USD per liter to calculate import tax for Martell Medaillon VSOP brandy from July 1, 1998.
- Importing enterprises → may use the minimum purchase price of 16 USD per liter as the basis for calculating import tax for this product.
🌐 本文件的社会影响
- Positive impact: Reduces customs value risks for enterprises, ensuring fairness in tax application.
- Negative impact: May cause difficulties for enterprises that do not closely monitor market prices.
❓ 常见问题
What is the minimum purchase price of Martell Medaillon VSOP brandy?
The minimum purchase price of Martell Medaillon VSOP brandy is 16 USD per liter.
When does this Decision take effect?
This Decision takes effect and applies to all imported consignments starting from July 1, 1998.
What must the Customs authorities do according to this Decision?
The Customs authorities must apply the minimum purchase price of 16 USD per liter to calculate import tax for Martell Medaillon VSOP brandy.
What price can importing enterprises choose to calculate the tax?
Importing enterprises may use the minimum purchase price of 16 USD per liter as the basis for calculating import tax for this product.
How does this Decision replace previous regulations?
This Decision replaces the minimum purchase price of similar items previously stipulated in the Price List issued together with Decision No. 590A/1998/QD-BTC dated April 29, 1998, of the Minister of Finance.
全文
Pursuant to …;
Issuing the minimum purchase price at the border gate for calculating import tax
THE MINISTER OF FINANCE
Based on the authority and valuation principles for export tax and import tax stipulated in Article 7 of Decree No. 54/CP of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Law amending and supplementing certain articles of the Law on Export Tax and Import Tax;
Based on Part II of Circular No. 72A TC/TCT dated August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993 of the Government;
DECISION:
Article 1. Issuing the minimum purchase price at the border gate as the basis for calculating import tax for the following item:
|
Goods Name |
Unit of Measurement |
Tax calculation price (USD) |
|
- Martell Medaillon VSOP Brandy |
liter |
16,00 |
Article 2. The minimum purchase price of this item replaces the minimum purchase price of similar items previously specified in the Price List attached to Decision No. 590 A/1998/QD/BTC dated April 29, 1998 of the Minister of Finance.
Article 3. This Decision takes effect and applies to all imported consignments with import declaration registered with customs authorities starting from July 1, 1998./.
关系图
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