Tiếng Việt| 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.
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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
VICE MINISTER
Le Thi Bang Tam
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
...
...
...
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
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
...
...
...
6907.90.00
6908.10.00
6908.90.00
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
rates (%)
1
...
...
...
7003.12.90
7003.19.90
7004.20.90
7004.90.90
7016.90.00
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
...
...
...
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
...
...
...
10
10
- Scalene L-angled steels, of a height of between 20 and 125 mm
7216.21.00
7216.40.10
10
10
...
...
...
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
...
...
...
7216.32.90
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
- 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
...
...
...
7210.70.90
7210.90.40
7210.90.50
10
10
10
10
10
10
...
...
...
10
10