Decision No. 80/2003/QD-BTC of June 09, 2003, amending and supplementing minimum import tax calculation prices of a number of commodity groups prescribed in the Finance Ministers Decision No. 164/2002/QD-BTC of December 27, 2002 đã được thay thế bởi Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax và được áp dụng kể từ ngày 30/09/2004.
Nội dung toàn văn Decision No. 80/2003/QD-BTC of June 09, 2003, amending and supplementing minimum import tax calculation prices of a number of commodity groups prescribed in the Finance Ministers Decision No. 164/2002/QD-BTC of December 27, 2002
|
HE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No: 80/2003/QD-BTC |
Hanoi, June 09, 2003 |
DECISION
AMENDING AND SUPPLEMENTING MINIMUM IMPORT TAX CALCULATION PRICES OF A NUMBER OF COMMODITY GROUPS PRESCRIBED IN THE FINANCE MINISTER’S DECISION No. 164/2002/QD-BTC OF DECEMBER 27, 2002
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. 178/CP of October 28, 1994 defining the
functions, tasks and organizational apparatus of the Ministry of Finance;
Pursuant to the competence and principles for determining import and export tax
calculation prices, prescribed in Article 7 of the Government's Decree No.
54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax
and Export Tax;
After consulting with the Ministry of Trade;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend, supplement and adjust a number of stipulations in "Group 1" of the Price Index issued together with the Finance Minister's Decision No. 164/2002/QD-BTC of December 27, 2002 as follows:
|
Commodity names |
Calculation units |
Minimum prices (USD) |
|
Group 1: Automobiles, automobile part assemblies and accessories |
|
|
|
* Automobiles and automobile part assemblies |
|
|
|
J/ Tourist and passenger cars as well as lorries of other kinds not yet specified above: |
|
|
|
II. Made in other countries: |
|
|
|
3. Lorries: |
|
|
|
3.1. The prices of lorries made in SNG (former Soviet Union) countries shall be equal to 55% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture |
|
|
|
3.2. The prices of automobiles of other kinds shall be equal to 70% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture |
|
|
|
1* Automobile accessories |
|
|
|
I) Accumulators used for automobiles |
|
|
|
1. Under 50 AH |
unit |
11.00 |
|
2. Between 50 AH and under 70 AH |
unit |
14.00 |
|
3. Between 70 AH and under 100 AH |
unit |
20.00 |
|
4. Between 100 AH and under 120 AH |
unit |
30.00 |
|
5. Between 120 AH and under 150 AH |
unit |
35.00 |
|
6. Between 150 AH and under 200 AH |
unit |
45.00 |
|
7. 200 AH or over |
unit |
60.00 |
Article 2.- This Decision takes implementation effect and applies to the import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette. All previous regulations contrary to this Decision are hereby annulled.
|
FOR THE FINANCE MINISTER |
