Decision No. 86/2003/QD-BTC Issuing the revised price list, supplementing and replacing the price list issued together with Decision No. 149/2002/QD-BTC dated December 9, 2002 of the Minister of Finance.

Decision No. 86/2003/QD-BTC of the Minister of Finance amends and supplements the tax price list for items such as cheese, butter, dry yeast for bread making, and glass cups. The new price list will apply to import declarations fifteen days after publication in the Official Gazette.

Số hiệu86/2003/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung — Thứ trưởng
Cập nhật30/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành26/06/2003
Ngày áp dụng29/07/2003
Ngày hết hiệu lực15/08/2005
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 86/2003/QD-BTC of the Minister of Finance amends and supplements the tax price list for items such as cheese, butter, dry yeast for bread making, and glass cups. The new price list will apply to import declarations fifteen days after publication in the Official Gazette.

Các điểm cốt lõi

  • Cheese (packaged under 1kg): Brand President, La vache Quirit - 4.50 USD/kg; Other brands - 2.50 USD/kg
  • Cheese (packaged 1kg or more) - 1.50 USD/kg
  • Butter (packaged under 1kg) - 2.50 USD/kg; Butter (packaged 1kg or more) - 1.50 USD/kg
  • Dry yeast for bread making - 2.00 USD/kg
  • Glass cups: Ordinary type produced by countries other than China - up to 30ml: 0.04 USD/piece; from over 30ml to 60ml: 0.06 USD/piece; from over 60ml to 150ml: 0.12 USD/piece; from over 150ml to 200ml: 0.15 USD/piece; from over 200ml to 250ml: 0.18 USD/piece; over 250ml: 0.20 USD/piece. Crystal glass type priced at 200% of ordinary glass type
  • Ordinary glass type produced by China priced at 70% of the price range

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps ensure fairness and accuracy in calculating taxes for imported goods, providing customs authorities and businesses with a basis for compliance with regulations.
  • Negative impact: May be disadvantageous for some importing enterprises if the new prices are higher than the old ones.

❓ Câu hỏi thường gặp

What is the tax price for cheese packaged under 1kg?

The tax price for cheese packaged under 1kg of brand President, La vache Quirit is 4.50 USD/kg; other brands are 2.50 USD/kg.

What is the price for butter packaged 1kg or more?

The tax price for butter packaged 1kg or more is 1.50 USD/kg.

What is the price for dry yeast for bread making?

The tax price for dry yeast for bread making is 2.00 USD/kg.

What is the price for ordinary glass cups from 30ml to 30ml or less?

The tax price for ordinary glass cups from 30ml to 30ml or less is 0.04 USD/piece.

What is the price for crystal glass?

Crystal glass type priced at 200% of ordinary glass type. Ordinary glass type produced by China priced at 70% of the price range.

Toàn văn

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of the Amended Price List to supplement the price list issued together with

 Quydịnh number: 149/2002/QĐ/BTC dated December 9, 2002

of the Minister of Finance

 

 

THE MINISTER OF FINANCE

On the basis of  concerning the authority and principles for determining the tax value of export goods and import goods as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

 

At the proposal of the Director General of the General Department of Customs,

           

 

DECISION:

 

Article 1: Amend, supplement, and adjust the tax value of the following items: Cheese, Butter, Dry Yeast for Bread Making, Glass Cups from the price list issued together with Decision No. 149/2002/QĐ/BTC dated December 9, 2002 of the Minister of Finance as follows:

 

 

Goods Name

 

 

Unit of Measurement

 

Price Code

(USD)

Chapter 04

 

 

 

 

 

* Cheese (Fromage):

 

 

      + Packaged under 1 kg

 

 

       -- Brand President, La vache Quirit

kg

4,50

       -- Other brands

kg

2,50

     + Packaged 1 kg or more

kg

1,50

* Butter (Beurre):

 

 

     + Packaged under 1 kg

kg

2,50

     + Packaged 1 kg or more

kg

1,50

 

 

 

Chapter 21

 

 

 

 

 

* Dry Yeast for Bread Making

kg

2,00

 

 

 

Chapter 70

 

 

 

 

 

* Glass Cup:

 

 

- Regular type:

 

 

+ Produced by countries other than China:

 

 

-- Type up to 30 ml

piece

0,04

-- Type from over 30 ml to 60 ml

piece

0,06

-- Type from over 60 ml to 150 ml

piece

0,12

-- Type from over 150 ml to 200 ml

piece

0,15

-- Type from over 200 ml to 250 ml

piece

0,18

-- Type over 250 ml

piece

0,20

+ Produced by China calculated at 70% of the price range above.

 

 

- Crystal glass type calculated at 200% of regular glass type

 

 

 

 

 

 

 

Article 2: This Decision shall take effect  and apply to import declarations submitted to customs authorities 15 days after this Decision is published in the Official Gazette. Previous regulations contrary to this Decision are hereby abolished./.                       

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86/2003/QĐ-BTC
Decision No. 86/2003/QD-BTC Issuing the revised price list, supplementing and replacing the price list issued together with Decision No. 149/2002/QD-BTC dated December 9, 2002 of the Minister of Finance.
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