Tiếng Việt- 1 Circular No.82/1997/TT-BTC of November 11, 1997 guiding the application of import tax calculation prices under foreign trade contracts
- 2 Circular No. 172/1998/TT-BTC of December 22, 1998, providing guidelines for implementation of Decrees 54-CP dated 28 August 1993 and 94/1998/ND-CP dated 17 November 1998 of the Government making detailed provisions for implementation of the Law on import and export duties and Laws on amendment of and addition to the Law on import and export duties.
- 3 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
| THE GENERAL DEPARTMENT OF CUSTOMS | SOCIALIST REPUBLIC OF VIETNAM |
| No.1202/2001/QD-TCHQ | Hanoi, November 23, 2001 |
DECISION
AMENDING AND SUPPLEMENTING THE MINIMUM PRICES FOR ITEMS NOT FALLING UNDER THE LIST OF ITEMS SUBJECT TO THE STATE PRICE MANAGEMENT
THE GENERAL DIRECTOR OF CUSTOMS
Pursuant to the competence and the principles of price determination for calculation of taxes on import and export goods stipulated at Article 7 of Decree No. 54/CP of August 28, 1993 of the Government;
Pursuant to Circular No. 172/1998/TT/BTC of December 22, 1998 of the Ministry of Finance guiding the implementation of Decree no. 54/CP of August 28, 1993 of the government;
Pursuant to Circular No. 82/1997/TT-BTC of November 11, 1997, Circular No. 92/1999/TT-BTC of July 24, 1999 of the Ministry of Finance stipulating the competence of setting price for calculation of taxes of the General Department of Customs;
Pursuant to Decision No. 164/2001/QD-BTC of October 10, 2000 of the Minister of Finance;
Pursuant to Article 3 of Decision No. 177/2001/QD-TCHQ of March 14, 2001 of the General Director of Customs;
At the proposal of the Head of the Inspection and Import Export Tax Collection Department,
DECIDES:
Article 1: To adjust the minimum prices of synchronous components sets for motorbikes stipulated at the prices table issued together with Decision No. 177/2001/QD-TCHQ of March 14, 2001 of the General Director of Customs as follows:
. The synchronous components sets for motorbikes produced by China:
+ 50cc: US$320/set
...
...
...
+ 100cc and 110 cc: US$450/set
+ From 125cc upward: US$650/set
Article 2: The minimum prices for localized motorbike component sets shall be calculated on the basic of the minimum prices for synchronous component sets stipulated at Article 1 of this Decision excluded the localization rate accepted by the Ministry of Industry.
Article 3: The minimum prices for motorbike component sets adjusted in this Decision replace the items of same kind stipulated at the prices table issued together with Decision No. 177/2001/QD-TCHQ of March 14, 2001 of the General Director of Customs and takes effect 10 days after its signing. The cases applied the tax calculation price rates before the Decision takes effect are not be retroactive.
Article 4: The Head of the Inspection and Import Export Tax Collection Department, the Heads of the Departments of Customs of the provinces and cities shall have to implement this Decision.
P.P THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Le Manh Hung
- 1 Decision No. 149/2002/QD-BTC of December 9, 2002, promulgating the table of tax calculation prices of import goods neither on the list of goods subject to the state control of tax calculation prices nor eligible for the application of the prices inscribed in contracts
- 2 Decision No. 149/2002/QD-BTC of December 9, 2002, promulgating the table of tax calculation prices of import goods neither on the list of goods subject to the state control of tax calculation prices nor eligible for the application of the prices inscribed in contracts
- 1 Circular No. 172/1998/TT-BTC of December 22, 1998, providing guidelines for implementation of Decrees 54-CP dated 28 August 1993 and 94/1998/ND-CP dated 17 November 1998 of the Government making detailed provisions for implementation of the Law on import and export duties and Laws on amendment of and addition to the Law on import and export duties.
- 2 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
- 1 Decision No.521/2000/QD-TCHQ of November 03, 2000 supplementing the minimum prices of commodity items not on the list of commodity groups with prices controlled by the state
- 2 Decision No. 458/2000/QD-TCHQ of October 05, 2000, amending and supplementing the minimum prices of goods items not on the list of goods with prices controlled by the state