Nội dung toàn văn Decision No. 68/2003/QD-BTC of May 14, 2003, annulling the application of minimum prices for import tax calculation to imported wall and floor tiles of eu origin
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No: 68/2003/QD-BTC |
Hanoi, May 14, 2003 |
DECISION
ANNULLING THE APPLICATION OF MINIMUM PRICES FOR IMPORT TAX CALCULATION TO IMPORTED WALL AND FLOOR TILES OF EU ORIGIN
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.
86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and
organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the
tasks, powers and organizational apparatus of the Ministry of Finance;
Pursuant to the competence and principles for setting the prices for
calculation of export tax and import tax, prescribed in Article 7 of the
Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation
of the Law on Export Tax and Import Tax;
Pursuant to the Prime Minister’s directing opinions in Official Dispatch No.
288/CP-QHQT of March 17, 2003 on the implementation of the Agreement amending
the Textile and Garment Agreement with the EU;
Pursuant to the Finance Ministry’s Circular No. 08/2002/TT-BTC of January 23,
2002 guiding the application of import tax calculation prices under foreign
trade sale/purchase contracts,
DECIDES:
Article 1.- To annul the application of minimum prices for import tax calculation and permit the application of import tax calculation prices under foreign trade sale/purchase contracts to imported wall and floor tiles with origins from countries of the European Union (EU), if such imported goods fully meet the following conditions:
- Having certificates of origin (C/O) granted by competent agencies of EU countries;
- Goods having been transported from EU ports as indicated in their bills of lading;
- Fully meeting the conditions prescribed at Point 1, Section III of Circular No. 08/2002/TT-BTC of January 23, 2002 of the Ministry of Finance guiding the application of import tax calculation prices under foreign trade sale/purchase contracts.
For cases where the import goods fail to meet the above-stated conditions, the minimum tax calculation prices must be applied as prescribed.
Article 2.- This Decision takes effect and applies to all import goods declarations submitted to the customs offices 15 days after this Decision is published in the Official Gazette. All previous regulations contrary to this Decision are hereby annulled.
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FOR THE MINISTER OF FINANCE |
