Decision No. 16/2004/QD-BTC of February 12, 2004, promulgating the table of fee rates for granting quotas of textiles and garments for export to the EU and US markets đã được thay thế bởi Decision no. 02/2005/QD-BTC of January 12, 2005 canceling the fee on textile and garment quotas for export to the EU and Canadian markets và được áp dụng kể từ ngày 01/01/2005.
Nội dung toàn văn Decision No. 16/2004/QD-BTC of February 12, 2004, promulgating the table of fee rates for granting quotas of textiles and garments for export to the EU and US markets
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 16/2004/QD-BTC | Hanoi, February 12, 2004 |
DECISION
PROMULGATING THE TABLE OF FEE RATES FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees;
After obtaining the Trade Ministry’s opinions (Official Dispatch No. 0395 TM/XNK of January 29, 2004 on the collection of fee for granting quotas of textiles and garments for export to the EU and US markets);
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Table of fee rates for granting quotas of textiles and garments for export to the EU and US markets.
Article 2.- Traders, who are assigned and implement quotas of textiles and garments for export to the EU and US markets, before carrying out the export procedures, must pay the quota fee at the rates prescribed in Article 1 of this Decision.
Article 3.- Agencies collecting fee for granting quotas of Vietnamese textiles and garments for export to the EU and US markets shall:
1. Register, declare and remit the fee amounts into the State budget according to the provisions of the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees;
2. Deduct, manage and use the collected fee amounts according to the provisions of the Finance Ministry’s Circular No. 111/2000/TT-BTC of November 21, 2000 guiding the regime of management and use of collected amounts of fee for granting quotas of textiles and garments for export to the EU and Canadian quota-regulated markets; and fee for licensing the setting-up of resident representative offices of foreign economic organizations in Vietnam.
Article 4.- This Decision takes implementation effect 15 days after its publication in the Official Gazette. For all goods lots with their bills of lading signed as from the effective date of this Decision, the provisions of this Decision shall apply.
This Decision replaces the Finance Minister’s Decision No. 83/2003/QD-BTC of June 17, 2003 promulgating the Table of fee rates for granting quotas of textiles and garments for export to the US market. To annul the regulations on fee rates for granting quotas of textiles and garments for export to the EU market prescribed in the Finance Minister’s Decision No. 118/2002/QD-BTC of September 25, 2002 promulgating the Table of fee rates for granting of quotas of textiles and garments for export to the EU and Canadian markets.
Article 5.- Textile and garment exporters that are payers of fee for granting quotas of textiles and garments for export to the EU and US markets, units assigned by the Trade Ministry to organize the fee collection, and the concerned agencies shall have to implement this Decision.
FOR THE FINANCE MINISTER |
TABLE OF FEE RATES
FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS
(Promulgated together with the Finance Minister’s Decision No. 16/2004/QD-BTC of February 12, 2004)
Ordinal number | Names of commodity items | Category (Cat.) | Calculation unit | Fee rate(VND) |
I | To the EU market | |||
1 | T. Shirts, Polo. Shirts | 4 | piece | 200 |
2 | Pullovers | 5 | piece | 500 |
3 | Trousers | 6 | piece | 500 |
4 | Women’s shirts | 7 | piece | 300 |
5 | Men’s shirts | 8 | piece | 200 |
6 | Women’s overcoats | 15 | piece | 1,000 |
7 | Women’s suits | 29 | suit | 500 |
8 | Baby dolls | 31 | piece | 500 |
9 | Clothing | 78 | ton | 800,000 |
II | To the US market | |||
1 | Sewing threads and fibers for retail sale | 200 | kg | 0 |
2 | Combed cotton fibers | 301 | kg | 0 |
3 | Cotton socks | 332 | dozen of pairs | 0 |
4 | Men’s suits | 333 | dozen | 4,000 |
5 | Men’s and women’s cotton overcoats | 334/335 | dozen | 6,000 |
6 | Men’s and women’s knitted cotton shirts | 338/339 | dozen | 2,500 |
7 | Men’s woven shirts, of cotton and men-made fibers | 340/640 | dozen | 4,000 |
8 | Women’s woven shirts, of cotton and men-made fibers | 341/641 | dozen | 4,000 |
9 | Skirts of cotton and man-made fibers | 342/642 | dozen | 2,500 |
10 | Cotton sweaters | 345 | dozen | 5,000 |
11 | Men’s and women’s cotton trousers | 347/348 | dozen | 8,000 |
12 | Nightwear of cotton and man-made fibers | 351/651 | dozen | 2,500 |
13 | Underwear of cotton and man-made fibers | 352/652 | dozen | 0 |
14 | Overalls,… | 359/659-C | kg | 1,500 |
15 | Swimwear | 359/659-S | kg | 1,500 |
16 | Men’s wool overcoats | 434 | dozen | 5,000 |
17 | Women’s wool overcoats | 435 | dozen | 5,000 |
18 | Men’s and women’s wool shirts | 440 | dozen | 4,000 |
19 | Men’s wool trousers | 447 | dozen | 2,500 |
20 | Women’s wool trousers | 448 | dozen | 2,500 |
21 | Fabrics of other synthetic filaments | 620 | m2 | 0 |
22 | Socks of man-made fibers | 632 | dozen of pairs | 0 |
23 | Men’s and women’s knitted shirts, of man-made fibers | 638/639 | dozen | 2,500 |
24 | Sweaters of man-made fibers | 645/646 | dozen | 5,000 |
25 | Men’s and women’s trousers of man-made fibers | 647/648 | dozen | 5,000 |
