Decision No. 81/2004/QD-BTC of the Ministry of Finance amends preferential import tariff rates for certain goods and abolishes the levy on PVC powder and granules. The Decision takes effect from the date of publication in the Official Gazette.
适用范围
Import enterprises
要点
- Enterprise → shall apply the new preferential import tariff rates for certain goods → New rates specified in the Amended List.
- Enterprise → shall not pay additional levies on PVC powder and granules that have been subject to the preferential import tariff rate under the ASEAN Trade in Goods Agreement (CEPT) since August 27, 2004 → No additional levies required.
- Enterprise → shall be refunded if it has paid additional levies for shipments of PVC powder and granules before the Decree comes into force.
- Customs authority → shall implement the application of new rates and check the payment of additional levies on PVC powder and granules.
- Enterprise → must declare according to the Import Declaration Form within fifteen days from the date of publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Reduces tax burden for enterprises importing certain goods, creating favorable conditions for trade activities.
- Negative impact: Enterprises need time to adapt to changes in new tariff rates.
- Enterprises benefit from reduced tax burden and will be refunded if they have previously paid additional levies.
❓ 常见问题
What goods are subject to the new tariff rates?
The new rates apply to groups of goods specified in the Amended List of Preferential Import Tariff Rates issued together with this Decision.
Must enterprises pay additional levies on PVC powder and granules?
No, enterprises do not have to pay additional levies on PVC powder and granules that have been subject to the preferential import tariff rate under the ASEAN Trade in Goods Agreement (CEPT) since August 27, 2004.
When must enterprises begin implementing this Decision?
Enterprises must declare according to the Import Declaration Form within fifteen days from the date of publication in the Official Gazette.
What responsibilities does the Customs authority have in implementing this Decision?
The Customs authority shall implement the application of new rates and check the payment of additional levies on PVC powder and granules.
Will enterprises be refunded if they have paid additional levies for shipments of PVC powder and granules?
Yes, enterprises will be refunded if they have paid additional levies for shipments of PVC powder and granules before the Decree comes into force.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the adjustment of import tariff rates for certain groups of goods in the Import Tariff Schedule for Preferential Treatment
Pursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th term, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly of the 11th term on amending and supplementing the Tariff Schedule according to the List of Goods Subject to Import Tax;
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THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director of the Policy Tax Department;
To amend the preferential import tariff rates for certain groups of goods specified in Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance on issuing the Import Tariff Schedule for Preferential Treatment to become new preferential import tariff rates as specified in the List of Amended Preferential Import Tariff Rates issued together with this Decision.
DECISION:
Article 1. To abolish the levy for polyvinyl chloride (PVC) powder and granules as stipulated in Decisions No. 17/1999/QD-BVGCP dated April 3, 1999 of the Chairman of the State Price Board; and Decision No. 03/2000/QD-BTC dated January 7, 2000 of the Minister of Finance.
Article 2. This Decision shall take effect and apply to import declarations submitted to customs authorities after 15 days from the date of publication in the Official Gazette.
Article 3. For batches of polyvinyl chloride (PVC) powder and granules that have already been subject to the preferential ASEAN Import Tariff Rate (CEPT) as stipulated in Decree No. 151/2004/NĐ-CP dated August 5, 2004 of the Government, with import declarations submitted to customs authorities from the date this Decree takes effect (August 27, 2004), no additional levy will be required. In cases where enterprises have already paid the additional levy for these batches, they will be refunded according to regulations./.
For shipments of PVC powder and granules to which the preferential CEPT import tariff rate has been applied as stipulated in Decree No. 151/2004/NĐ-CP dated August 5, 2004 of the Government, if the customs declaration for imported goods is submitted to the Customs authority from the date this Decree takes effect (August 27, 2004), then no surcharge shall be paid. In cases where enterprises have already paid the surcharge for these shipments, they will be refunded according to the provisions./.
DEPUTY MINISTER
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