Decision No. 35/2001/QD-BTC of April 18, 2001 promulgated by The Ministry of Finance, stipulating the price difference collection rates applicable to a number of import goods items. đã được thay thế bởi Decision No. 24/2003/QD-BTC of March 1, 2003, annulling the provisions on price difference collection rates applicable to a number of import steel items và được áp dụng kể từ ngày 01/03/2003.
Nội dung toàn văn Decision No. 35/2001/QD-BTC of April 18, 2001 promulgated by The Ministry of Finance, stipulating the price difference collection rates applicable to a number of import goods items.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 35/2001/QD-BTC | Hanoi, April 18, 2001 |
DECISION
STIPULATING THE PRICE DIFFERENCE COLLECTION RATES APPLICABLE TO A NUMBER OF IMPORT GOODS ITEMS
THE MINISTER OF FINANCE
Pursuant to the Prime Ministers Decision No. 46/2001/QD-TTg of April 4, 2001 on the management of goods export and import in the 2001-2005 period
After consulting with the concerned ministries and at the proposal of the General Director of Tax;
DECIDES:
Article 1.- To stipulate the price difference collection rates to be applied to a number of import goods items prescribed in Appendices I and II to this Decision.
The price difference collection rates for import goods items prescribed in Article 1 of this Decision shall be calculated upon the import prices. The import prices serving as basis for the collection of price differences shall be determined according to current regulations on import tax calculation prices in the Law on Export Tax and Import Tax and other documents detailing the implementation of that Law. The time for calculation and time limits for payment of import goods price differences shall comply with the provisions on the time for calculation and time limits for payment of import tax.
Article 2.- The commodity codes under the Import Tariff, applicable to the goods items being subject to price difference collection stipulated in Appendices I and II issued together with this Decision shall not apply to all goods items under such Headings and codes, but only to the goods items clearly named in Appendices I and II, issued together with this Decision.
Article 3.- The collected amounts of import goods price differences of the goods items mentioned in Appendices I and II, issued together with this Decision, shall be remitted into the Export Assistance Fund according to the provisions in the Prime Ministers Decision No. 195/1999/QD-TTg of September 27, 1999 on the setting up and use of the Export Assistance Fund.
Article 4.- The price difference collection rates prescribed in Appendix I to this Decision shall take effect and apply to import goods declarations submitted to customs offices as from May 1, 2001. The price difference collection rates prescribed in Appendix II to this Decision shall take effect and apply to import goods declaration to be submitted to customs offices as from January 1, 2002.
| FOR THE MINISTER OF FINANCE |
APPENDIX I
LIST OF GOODS ITEMS SUBJECT TO PRICE DIFFERENCE COLLECTION AS FROM MAY 1, 2001
(Issued together with the Finance Ministers Decision No. 35/2001/QD/BT of April 18, 2001)
Ordinal number | Goods items | Headings and codes under the Import Tariff | Price difference collection rates (%) |
1 | - Uncoated printing and writing paper | 4802.51.10 4802.52.10 4802.60.10 4823.51.10 4823.59.10 | 10 10 10 10 10 |
2 | - Ceramic and granite floor or wall tiles, of a size not exceeding 400 mm x 400 mm, and tiles having either side of 400 mm or under | 6810.19.10 6810.19.90 6904.10.00 6904.90.00 6907.10.00 6907.90.00 6908.10.00 6908.90.00 | 10 10 10 10 10 10 10 10 |
APPENDIX II
LIST OF GOODS ITEMS SUBJECT TO PRICE DIFFERENCE COLLECTION AS FROM JANUARY 1, 2002
(Issued together with the Finance Ministers Decision No. 35/2001/QD/BTC of April 18, 2001)
Ordinal number | Goods items | Headings and codes under the Import Tariff | Price difference collection |
1 | - Tea-colored glass, of a thickness of between 5 and 12 mm; dark green glass, of a thickness of between 3 and 6 mm; white, transparent, flat glass, of a thickness of between 1.5 and 12 mm (excluding opacified glass, multi-layer glass, safety glass, wired glass and light-reflecting glass) | 7003.12.90 7003.19.90 7004.20.90 7004.90.90 7016.90.00 | 10 10 10 10 10 |
2 | - Constructional steels, in round, barbed (section, stripe, rib or twist) of a diameter of between 10 and 40 mm | 7213.10.10 7214.20.20 | 10 10 |
| - Constructional steels, in round, unbarbed, of a diameter of between 6 and 40 mm | 7214.10.20 7214.99.00 7215.50.90 7215.90.90 | 10 10 10 10 |
| - Equilateral V-angled steels, of a height of between 20 and 125 mm, C-shaped steels, of a height of 160 mm or under | 7216.50.10 7216.50.90 | 10 10 |
| - Scalene L-angled steels, of a height of between 20 and 125 mm | 7216.21.00 7216.40.10 | 10 10 |
| - Assorted U-shaped steels, of a height of 160 mm or under | 7216.10.00 7216.31.10 7216.31.90 | 10 10 10 |
| - Assorted I-shaped steels, of a height of 160 mm or under | 7216.10.00 7216.32.10 7216.32.90 | 10 10 10 |
| - Assorted H-shaped steels, of a height of 160 mm or under | 7216.10.00 7216.33.10 7216.33.90 | 10 10 10 |
| - Flat steels, clad with zinc, of a thickness of between 0.25 and 0.55 mm and a length of up to 3500 mm; corrugated plate steel, clad with zinc; corrugated plate steels, clad with non-ferrous materials | 7210.41.10 7210.49.10 7210.61.10 7210.69.10 7210.70.40 7210.70.50 7210.70.90 7210.90.40 7210.90.50 | 10 10 10 10 10 10 10 10 10 |
