Decision No. 182/2000/QD-BTC of November 14, 2000 stipulating the import tax rate for the commodity item of trinitron flat picture tube under aico structure đã được thay thế bởi Decision no. 18/2005/QD-BTC March 31, 2005 providing for the import duty rate applicable to trinitron flat picture tube under the aico structure và được áp dụng kể từ ngày 21/04/2005.
Nội dung toàn văn Decision No. 182/2000/QD-BTC of November 14, 2000 stipulating the import tax rate for the commodity item of trinitron flat picture tube under aico structure
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
No: 182/2000/QD-BTC |
Hanoi, November 14, 2000 |
DECISION
STIPULATING THE IMPORT TAX RATE FOR THE COMMODITY ITEM OF TRINITRON FLAT PICTURE TUBE UNDER AICO STRUCTURE
THE MINISTER OF FINANCE
Pursuant to Article 4 of the Law on Export
Tax and Import Tax, which was passed on December 26, 1991 by the VIIIth
National Assembly of the Socialist Republic of Vietnam at its 10th session;
Pursuant to the framework Agreement on
ASEAN Industrial Cooperation signed by ASEAN economic ministers in Singapore on
April 27, 1996;
Pursuant to the Prime Minister’s opinions in Official Dispatch No. 1896/VPUB of
April 22, 1996 on ASEAN Industrial Cooperation Agreement; Official Dispatch No.
1746/VPCP-TCQT of May 5, 2000 on the establishment of AICO structure and
Official Dispatch No. 3186/CV-HTQT of August 16, 2000 on the organization of
implementation of AICO structure by Sony Corporation;
Pursuant to Decision No. 07/1998/QD-BCN
of February 2, 1998 of the Ministry of Industry promulgating the Regulation on
the appraisal, approval and management of the ASEAN Industrial Cooperation
(AICO) Structure and Certificate of AICO products No. Sony/2000/2 of July 14,
2000, granted by the Secretariat of the Association of Southeast-Asian Nations,
DECIDES:
Article 1.- The Tan Binh Vietronics Company of Vietnam shall, when importing Trinitron flat picture tubes ( without ray-driving rolls and de-magnetizing rolls), which are under Sub-heading No. 85401100 (Specific item) of the Preferential Import Tariff, from the SONY Electronics Pte. Ltd. of Singapore under AICO structure, be entitled to enjoy the import tax rate of 5% (five percent).
In cases where the import tax rate prescribed for Trinitron flat picture tubes in the Preferential Import Tariff or in the List of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT), issued by the Government, is lower than 5%, such lower tax rate shall apply.
Article 2.- When carrying out the importation, the Tan Binh Vietronics Company shall have to produce:
- Certificate of AICO products No. Sony/2000/2 of July 14, 2000, granted by the ASEAN Secretariat (notarized copy);
- Certificate of origin, form D, granted by Singaporean competent agencies, according to the Trade Ministry’s provisions on CEPT Agreement’s origin certificates.
Article 3.- The volume of imported trinitron flat picture tubes entitled to the import tax rate prescribed in Article 1 of this Decision shall comply with the Industry Ministry’s regulations.
Article 4.- The implementation organization and management of AICO structure shall comply with the provisions in Decision No. 07/1998/QD-BCN of February 2, 1998 of the Minister of Industry and other Industry Ministry’s regulations on reporting regimes. In cases where the enterprise is detected to use such import goods for wrong purposes, the Ministry of Industry shall have report such to the General Department of Customs, so that the latter can direct local customs offices to collect import tax arrears and impose fines as prescribed.
Article 5.- This Decision takes effect and applies to import goods declaration already submitted to customs offices as from August 28, 2000.
|
FOR THE MINISTER OF FINANCE |