Decision No. 80/2003/QĐ-BTC of the Ministry of Finance amends and supplements the minimum import tax value for certain automobile and spare parts items. The new price will be applied from the date of publication in the Official Gazette.
Đối tượng áp dụng
Customs authorities, automobile and spare parts import enterprises
Các điểm cốt lõi
- Automobile import enterprises and automotive component enterprises: The minimum taxable import value for automobiles from the former Soviet Union is 55% of the Japanese cargo vehicle price, and 70% for other types.
- Automotive spare parts: The minimum taxable import value for automobile batteries ranges from 11 USD to 60 USD depending on capacity.
- This Decision shall take effect fifteen days after its publication in the Official Gazette and revoke previous regulations.
- The minimum taxable import value for automobiles and automotive spare parts is specifically adjusted in the accompanying price list of this Decision.
- Customs authorities are responsible for implementing the application of the new prices.
🌐 Tác động xã hội từ văn bản này
- Import enterprises of automobiles and spare parts must comply with the new minimum prices, which may affect import costs.
- The new prices may help balance the domestic and international automobile market.
❓ Câu hỏi thường gặp
Which types of vehicles are subject to a minimum import tax rate of 55%?
Cargo vehicles produced by countries of the CIS (former Soviet Union), of the same type, load capacity, and year of manufacture.
What is the minimum taxable import value for batteries ranging from 70AH to under 100AH?
20.00 USD/unit.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
How are previous conflicting regulations revoked?
Previous regulations conflicting with this Decision are revoked.
Who is responsible for applying the new minimum prices?
Customs authorities are responsible for implementing the application of the new minimum prices.
Toàn văn
Pursuant to …;
OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the minimum import tax value for certain
groups of goods specified in Decision No. 164/2002/QĐ-BTC
dated 27/12/2002 of the Minister of Finance
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated 28/10/1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Based on the authority and principles for determining the taxable value for export and import taxes as stipulated in Article 7 of Decree No. 54/CP dated 28/8/1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
After considering the opinions of the Ministry of Trade;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1. Amend, supplement, and adjust certain provisions in "Group 1" of the Price List issued together with Decision No. 164/2002/QĐ-BTC dated December 27, 2002 of the Minister of Finance as follows:
|
Goods Name |
Unit of Measurement |
Minimum price (USD) |
|
1 |
2 |
3 |
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Group 1: Cars, car parts, and car accessories |
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* cars and car parts |
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J/ various types of passenger vehicles, cargo vehicles, and other vehicles not detailed above: |
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II/ produced by other countries: |
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3/ Cargo vehicles: |
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3.1/ Cargo vehicles produced by countries of the CIS (former Soviet Union) shall be calculated at 55% of the price of Japanese cargo vehicles of the same type, capacity, and year of manufacture. |
|
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|
3.2/ Other types shall be calculated at 70% of the price of Japanese cargo vehicles of the same type, capacity, and year of manufacture |
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1* Car accessories |
|
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D/ automobile batteries |
|
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1/ Type under 50AH |
piece |
11,00 |
|
2/ Type from 50AH to under 70AH |
piece |
14,00 |
|
3/ Type from 70AH to under 100AH |
piece |
20,00 |
|
4/ Type from 100AH to under 120AH |
piece |
30,00 |
|
5/ Type from 120AH to under 150AH |
piece |
35,00 |
|
6/ Type from 150AH to under 200AH |
piece |
45,00 |
|
7/ Type 200AH and above |
piece |
60,00 |
Article 2. This Decision shall take effect and apply to customs declarations for imported goods submitted to customs authorities within 15 days from the date this Decision is published in the Official Gazette. All previous regulations contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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