Tiếng Việt- 1 Circular No. 92/1999/TT-BTC of July 24, 1999, amending and supplementing Circular No. 82/1997/TT/BTC which guides the application of import tax calculation prices under foreign trade contracts
- 2 Circular No.82/1997/TT-BTC of November 11, 1997 guiding the application of import tax calculation prices under foreign trade contracts
- 3 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.
- 4 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 VIET NAM |
| No: 458/2000/QD-TCHQ | Hanoi, October 05, 2000 |
DECISION
AMENDING AND SUPPLEMENTING THE MINIMUM PRICES OF GOODS ITEMS NOT ON THE LIST OF GOODS WITH PRICES CONTROLLED BY THE STATE
THE GENERAL DIRECTOR OF CUSTOMS
Pursuant to the competence and principles for determining the tax calculation prices of import and export goods stipulated in Article 7 of the Government’s Decree No. 54/CP of August 28, 1993;
Pursuant to Circular No. 172/1998/TT-BTC of December 22, 1998 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 54/CP of August 28, 1993;
Pursuant to Circular No. 82/1997/TT-BTC of November 11, 1997 and Circular No. 92/1999/TT-BTC of July 24, 1999 of the Ministry of Finance, defining the competence of the General Department of Customs to fix the tax calculation prices;
Pursuant to Article 3 of Decision No. 481/1999/QD-TCHQ of December 29, 1999 of the General Director of Customs;
At the proposal of the director of the Department for Inspection and Collection of Import Tax and Export Tax,
DECIDES:
Article 1.- To adjust the minimum tax calculation prices of a number of goods items in the Index of tax calculation prices issued together with Decision No. 481/1999/QD-TCHQ of December 29, 1999 of the General Director of Customs and to supplement the minimum tax calculation prices of goods items newly added to the list issued together with this Decision.
Article 2.- This Decision takes effect 15 days after its signing. The director of the Department for Inspection and Collection of Import and Export Tax and the directors of the provincial/municipal Customs Departments shall have to implement this Decision.
...
...
...
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Le Manh Hung
INDEX
OF PRICES AMENDING AND SUPPLEMENTING THE INDEX OF PRICES ISSUED TOGETHER WITH DECISION No. 481/1999/QD-TCHQ OF DECEMBER 29, 1999
(Issued together with Decision No. 458/2000/QD-TCHQ of October 5, 2000 of the General Director of Customs)
Names of goods
Calculation unit
Tax calculation price ($US)
Chapter 6
...
...
...
* Freshly-cut branches of flowers of various kinds
- Orchids, roses, tulips
branch
0.20
- Fresh flowers of other kinds
branch
...
...
...
Chapter 7
* Manioc
- Fresh
ton
20.00
...
...
...
ton
60.00
* To cancel the price bracket of pickled cabbage prescribed in Chapter 7 of the price index issued together with Decision No. 481/1999/QD-TCHQ
Chapter 10
* Maize seeds
...
...
...
130.00
Chapter 12
* Fresh ginger
kg
0.10
Chapter 20
...
...
...
* Fruits in airtight containers (excluding fruit juices in airtight containers): Their prices shall be equal to 150% of those of fresh fruits of the same kind prescribed in Chapter 8 of the Table of prices issued together with Decision No. 481/1999/QD-TCHQ.
Chapter 21
* Monosodium glutamate:
...
...
...
- Monosodium glutamate (seasonings) already put up in under-25 kg packings
ton
1,000.00
- Monosodium glutamate (seasonings) already put up in packings of 25 kg or more, its price shall be equal to 80% of that of the kind above
+ Made by China: its price shall be equal to 90% of that of the same kind made by other countries.
...
...
...
* Ginseng tea, already packed
kg
21.00
* Linh chi (fomes japomicus) ginseng tea, already packed
kg
25.00
Chapter 24
...
...
...
* Tobacco leaves, not stemmed/stripped:
+ Made by China and Cambodia
ton
700.00
+ Made by other countries
ton
1,000.00
...
...
...
+ Made by China and Cambodia
ton
1,500.00
+ Made by other countries
ton
2,000.00
* Assorted tobacco shreds:
...
...
...
+ Made by China and Cambodia
ton
2,500.00
+ Made by other countries
ton
4,000.00
* Crushed tobacco shreds: their price shall be equal to 60% of that of tobacco shreds above
...
...
...
+ Tobacco stems:
+ Made by China and Cambodia
ton
300.00
+ Made by other countries
ton
350.00
...
...
...
+ White cement, already packed
- PC 40
ton
80.00
- PC 30
...
...
...
70.00
- PC 25
ton
60.00
- Others
ton
60.00
* Pure salt (pure sodium chloride)
ton
...
...
...
* Other kinds of salt
25.00
Chapter 33
To cancel the price bracket of Shiseido cosmetics and cosmetics of other brands prescribed at Points b and c, Section 4, Chapter 33 of the Index of prices issued together with Decision No. 481/1999/QD-TCHQ and apply the following price bracket:
...
...
...
- Tooth whiteners SUCCESSFUL
100 ml
0.80
- Oils:
+ Shampoos, conditioners, already put up in packings branded SUCCESSFUL, GERVAS, LAFFAIR, JC, Jing - Long
...
...
...
- - Already packed for retail sale
liter
1.50
- - Not yet packed for retail sale
liter
1.00
+ Hair oil
liter
...
...
...
+ Body massage oil SUCCESSFUL
liter
8.50
- Cream:
+ Skin nurturing cream SUCCESSFUL
100 gr
1.20
...
...
...
liter
16.00
+ Pimple-treating cream SUCCESSFUL
100 gr
1.50
+ Sun cream SUCCESSFUL
liter
10.00
+ Skin whitening cream SUCCESSFUL
...
...
...
0.50
+ Bath cream GERVAS, LAFFAIR, JC, Jin-Long
- - Already packed for retail sale
liter
1.00
- - Not yet packed for retail sale
liter
...
...
...
+ IQ face-washing cream
- - Already packed for retail sale
kg
10.00
- - Not yet packed for retail sale
kg
7.00
...
...
...
liter
2.00
- Bath milk SUCCESSFUL
liter
1.00
- Cosmetics in liquid form:
+ Scented liquid SUCCESSFUL
...
...
...
2.00
+ Skin softening liquid
liter
3.00
+ Nail washing liquid
liter
2.50
- Powder:
...
...
...
+ Body powder GERVAS, LAFFAIR, JC
kg
1.20
+ Talcum powder
100 gr
0.20
+ Decorative powder JIN-LONG, IQ, SUCCESSFUL
gr
0.03
...
...
...
gr
0.20
+ Blusher JIN-LONG
gr
0.02
- Nail paint
ml
0.03
* Cosmetics of other brands and other kinds not yet specified above:
...
...
...
- Pencils:
+ Eye and lip pencils
piece
0.50
+ Eyebrow pencils
piece
...
...
...
- Solutions for skin cooling and tightening
liter
10.00
- Assorted oils:
+ Skin oil in pellets
100 pellets
1.40
...
...
...
liter
3.00
+ Bath oil, bath milk
liter
2.50
+ Shampoo, conditioner:
- - Not yet packed for retail sale
...
...
...
1.40
- - Already packed for retail sale
liter
2.00
- Cream:
+ Skin removal cream
liter
...
...
...
+ Decorative cream (foundation, background cream)
gr
0.02
+ Sun cream
liter
4.20
+ Hair-nourishing cream
kg
10.00
...
...
...
liter
7.00
+ Facial cream: skin nourishing, anti-wrinkle
gr
0.03
+ Skin-nourishing cream
liter
8.50
+ Facial hair removal, skin-smoothing cream,
...
...
...
10.00
+ Slimming massage cream
kg
25.00
- Hair-nourishing cosmetics: gel, mousse
kg
2.00
- Powder
...
...
...
+ Decorative powder (foundation)
gr
0.15
+ Eye, cheek powder
gr
0.10
+ Body powder
kg
4.00
...
...
...
piece
2.00
- Lipsticks:
+ Assorted lipsticks
piece
1.00
+ Shining lipsticks
...
...
...
0.50
- Milk:
+ Make-up cleansing milk
liter
10.00
+ Assorted skin-nourishing milk
liter
...
...
...
+ Sunlight milk
liter
4.20
- Nail paints
ml
0.07
- Hair dyes
liter
10.00
...
...
...
liter
2.00
Chapter 37
* Kodak film
+ Color film Kodak Prolmage, Kodak ProFoto
...
...
...
1.20
Chapter 39
* PVC tubes and pipes of common kind (with an inner diameter) with:
- Ф of under 10 mm
meter
...
...
...
- Ф of between 10 mm and under 16 mm
meter
0.20
- Ф of between 16 mm and under 25 mm
meter
0.25
- Ф of between 25 mm and under 30 mm
meter
0.35
...
...
...
meter
0.45
- Ф of between 50 mm and under 60 mm
meter
0.65
- Ф of between 60 mm and under 80 mm
meter
0.75
- Ф of between 80 mm and under 100 mm
...
...
...
1.00
- Ф of between 100 mm and under 125 mm
meter
1.40
- Ф of between 125 mm and under 150 mm
meter
2.00
- Ф of 150 mm
meter
...
...
...
- Ф of over 150 mm
meter
3.50
+ High pressure-resistant PVC tubes and pipes (from 99 kg/cm2 and more): Their prices shall be equal to 200% of those of common PVC tubes and pipes of the same size.
Chapters 51, 52, 53…
...
...
...
1. 100% cotton fabric
* Khaki, with a size of from 1.5 m to 1.6 m
m
1.00
* Jean fabric, with a size of from 1.5 m to 1.6 m
...
...
...
1.50
* Cotton fabric (knitted), with a size of 1.2 m
m
0.40
* Batis cotton fabric, with a size of 1.2 m
m
0.50
* Other kinds of fabric, with a size of 1.2 m
m
...
...
...
2. Fabric made of cotton mixed with polyester or other materials, with a size of 1.2 m
* KT fabric, suise, tol
m
0.50
* Silk
m
0.70
...
...
...
m
0.90
* Satin fabric
m
0.50
* Woven fabric in coarse form
m
0.80
* Others
...
...
...
0.60
3. 100% polyester fabrics, with a size of 1.2 m
* Silk
m
0.80
* Plain mousseline
m
...
...
...
* Flowered mouseline
m
0.95
* Suise
m
0.80
* Voile
m
0.50
...
...
...
m
0.80
* Others
m
0.80
4. Other kinds of woven fabric
* Fabrics made of polyester mixed with other yarns (excluding those mixed with wool or cotton), with a size of 1.6 m
...
...
...
1.00
* Fabric mixed with wool, with a size of 1.6 m
m
1.10
* Linen, with a size of 1.2 m
m
0.50
* Velvet, with a size of 1.2 m
...
...
...
+ Striped velvet
m
1.00
+ Snow velvet
m
2.80
+ Velvet-imitation fabrics
m
1.20
...
...
...
m
1.00
* Elastic fabrics, with a size of 1.6 m
+ 4 dimensions
m
1.50
+ 2 dimensions
...
...
...
1.00
+ Felt, with a size of 1.2 m
m
1.60
* Laced fabric:
+ With a size of from 0.1 m to 0.2 m
m
...
...
...
+ With a size of 0.9 to 1.2 m
m
0.64
+ With a size of 1.4 to 1.6 m
m
1.00
* Twine fabric, with a size of 1.6 m
m
0.80
...
...
...
m
0.55
5. Mex fabric, wattle fabric, with a size of 0.9 m
+ From 50gr/m2 to under 100 gr/m2
m
0.40
+ From 100 gr/m2 to under 150 gr/m2
...
...
...
0.70
+ From 150 gr/m2 or more
m
1.00
6. Unwoven fabrics, with a size of 1m
+ Up to 20 gr/m2
m
...
...
...
+ From over 20 gr/m2 to 45 gr/m2
m
0.08
+ From over 45 gr/m2 to 70 gr/m2
m
0.10
+ From over 70 gr/m2 to 100 gr/m2
m
0.12
...
...
...
m
0.14
+ Over 150 gr/m2
m
0.17
7. Pressed fabrics for industrial use, with a size of 1.6 m
m
1.00
8. Canvas, burlap, with a size of 1.6 m
...
...
...
0.80
9. Fabrics of the above-said kinds, with a length of under 10 m each piece
kg
0.80
10. Leatherette fabric:
+ Plastic-coated (other than PVC-coated)
kg
...
...
...
+ PVC-coated
kg
0.80
* For other kinds of fabric, with a wide size, their tax calculation prices shall be calculated according to the size of the fabric of the same kind specified above
11. Yarn:
...
...
...
kg
18.00
* Cotton yarn
kg
1.20
* Chemical yarn 100% acrylic (artificial cotton)
kg
1.80
* Embroidering thread, sewing thread
...
...
...
2.50
12. Fishing nets
* Unfinished fishing nets (without net rope)
kg
3.00
* Fishing net rope
kg
...
...
...
13. Woven fabric-covered elastic rubber band
* Made by countries other than China
+ Of 5 mm or less
10 meters
0.05
...
...
...
10 meters
0.15
+ Of over 10 mm
10 meters
0.20
* For those made by China, their prices shall be equal to 70% of those kinds made by other countries
Chapter 57
...
...
...
* Fastening tape, including one rough side and one sticky side
- Of a width of from 20 mm to under 25 mm
meters
0.05
- Of a width of from 25 mm to under 50 mm
meters
...
...
...
- Of a width of from 50 mm to under 100 mm
meters
0.16
- Of a width of 100 mm or more
meters
0.32
Chapters 61, 62, 63
...
...
...
piece
10.00
+ Adult’s jean trousers
pair
4.80
+ Children’s jean trousers
pair
2.00
* Cotton towels:
...
...
...
- - With a size of under (20 x 20) cm
piece
0.20
- - With a size of from (20 x 20) cm to under (20 x under 50) cm
piece
0.50
- - With a size of from (20 x 50) cm to under (60 x 120) cm
piece
...
...
...
- - With a size of from (60 x 120) cm or more
piece
1.50
* Handkerchiefs:
- - Of up to (30 x 30) cm
piece
0.20
...
...
...
piece
0.30
- - Of over (40 x 40) cm
piece
0.50
Chapter 74
* Bare copper wires already plated, coated with electrically- insulated varnish (calculated according to the diameter of the inner wire):
...
...
...
- Of from 0.05 mm or less
ton
5,800.00
- Of over 0.05 mm to under 0.08 mm
ton
5,400.00
- Of from 0.08 mm to under 0.17 mm
ton
...
...
...
- Of from 0.17 mm to 0.18 mm
ton
2,700.00
- Of over 0.18 mm to 0.25 mm
ton
2,600.00
- Of over 0.25 mm to 0.35 mm
ton
2,500.00
...
...
...
ton
2,400.00
- Of over 0.45 mm to 0.55 mm
ton
2,350.00
- Of over 0.55 mm to 0.65 mm
ton
2,300.00
- Of over 0.65 mm to 0.80 mm
...
...
...
2,250.00
- Of over 0.80 mm
ton
2,200.00
Chapter 82
* Bearing-fitting tool:
...
...
...
- 3 inch
piece
0.40
- 4 inch
piece
0.50
- 6 inch
piece
0.60
...
...
...
piece
1.00
- 12 inch
piece
2.50
Chapter 83
* Staplers
...
...
...
+ Of under 5 cm in length
unit
0.20
+ Of from 5 cm to 9 cm in length
unit
0.30
+ Of from 10 cm or more in length
unit
...
...
...
* Punchers
unit
0.20
Chapter 84
* Computer spare parts:
...
...
...
+ Drives:
- Of from 3 GB to 4 GB
unit
20.00
- Of from over 4 GB to 6.50 GB
...
...
...
40.00
- Of from over 6.5 GB to 9.0 GB
unit
45.00
- Of from over 9.0 GB to 15 GB
unit
55.00
- Of from over 15 GB to 20 GB
unit
...
...
...
- Of from over 20 GB to 35 GB
unit
75.00
- Of from over 35 GB to 50 GB
unit
100.00
+ CD-ROM drives:
...
...
...
unit
18.00
- With a speed of over 45X to 52X
unit
25.00
+ RAM
- 4 MB
...
...
...
3.00
- 8 MB
unit
6.00
- 16 MB
unit
10.00
- 32 MB
unit
...
...
...
- 64 MB
unit
30.00
- 128 MB
unit
50.00
- 256 MB
unit
110.00
...
...
...
- 1 MB
unit
6.00
- 2 MB
unit
8.00
- 4 MB
...
...
...
10.00
- 8 MB
unit
12.00
- 16 MB
unit
30.00
- 32 MB
unit
...
...
...
+ UPS set
- From 500 VA to under 650 VA
unit
30.00
- From 650 VA to under 1,000 VA
unit
50.00
...
...
...
unit
70.00
- From 1,500 VA to under 2,000 VA
unit
100.00
- From 2,000 VA to under 3,000 VA
unit
200.00
+ Mouse
...
...
...
2.00
+ Keyboard
unit
3.00
+ Monitor
- 14 inch
unit
...
...
...
- 15 inch
unit
80.00
- 17 inch
unit
120.00
- 19 inch and 21 inch
unit
160.00
...
...
...
- 14 inch, 15 inch
unit
0.70
- 17 inch
unit
1.00
- 19 inch and 21 inch
...
...
...
1.50
** For those made by China, their prices shall be equal to 70% of those of the goods of the same kind made by other countries
Chapter 85
* Video projectors with a capacity of:
...
...
...
- From 100 inch to under 200 inch
unit
800.00
- From 200 inch to 300 inch
unit
1,200.00
- From over 300 inch
unit
2,000.00
...
...
...
- Large -tape type
unit
250.00
- Small -tape type
unit
150.00
* Security cameras
...
...
...
25.00
* Juice extractors:
+ Made by China
- From 1 to 2 speeds
unit
...
...
...
- From 3 speeds and more
unit
8.00
+ Made by other countries
- From 1 to 2 speeds
unit
10.00
...
...
...
unit
14.00
* For meat, seed, fruit grinders of various kinds, their prices shall be equal to those of juice extractors of the same kind prescribed above
* Electric mixed food cookers
+ Made by countries other than China
...
...
...
- From 1.5 liter to 2.5 liter
unit
6.00
- From over 2.5 liters to 4.5 liter
unit
8.00
+ For those made by China, their prices shall be equal to 50% of those of electric cookers of the above-said kinds
...
...
...
* Fluorescent lamps in U shape:
+ Made by countries other than China
- Under 16 W
lamp
0.60
...
...
...
lamp
0.80
- From 32 W and over
lamp
0.90
+ For those made by China, their prices shall be equal to those of lamps made by other countries
* Irons:
...
...
...
+ Made by countries other than China
- Of steam type
unit
16.00
- Of common type
unit
...
...
...
- Tourist irons
unit
2.00
+ For those made by China, their prices shall be equal to 70% of those of the
above-said kinds
* Drinking water heating and cooling machines, with a capacity of 30 liters or less
...
...
...
- With stainless cover:
- - Cabinet form
unit
180.00
- - Desktop form
...
...
...
70.00
- With painted iron cover
- - Cabinet form
unit
100.00
- - Desktop form
unit
...
...
...
- With plastic cover
- - Cabinet form
unit
80.00
- - Desktop form
unit
30.00
...
...
...
* For drinking water boiling and warming machines, their prices shall be equal to 60% of those of drinking water heating and cooling machines
* For drinking water heating, warming and cooling machines, their prices shall be equal to 110% of those of drinking water heating and cooling machines
* Boiling flasks, press type (electrically-operated)
...
...
...
+ Made by countries other than China
- From 2.5 liters and over
unit
25.00
- Under 2.5 liters
unit
...
...
...
+ For those made by China, their prices shall be equal to 70% of those of flasks made by other countries
* Mobile phones:
- Motorola brand
...
...
...
- - V2088
unit
120.00
- - V 3688
unit
320.00
+ Startac X
...
...
...
120.00
+ L 708
unit
90.00
+ ST 160
unit
180.00
+ CD 928 (with cover)
unit
...
...
...
+ CD 938 (without cover)
unit
100.00
+ DBM 30
unit
200.00
+ P8088
unit
180.00
...
...
...
+ T10S
unit
110.00
+ T18S
unit
180.00
+ T28S
...
...
...
250.00
+ GH388
unit
90.00
+ GH 688 - 768 - 788
unit
180.00
+ R 320S
unit
...
...
...
- Nokia brand
+ 3210 - 5110 - 5510
unit
110.00
+ 6110 - 6150 - 8210
unit
150.00
...
...
...
unit
240.00
+ 9910
unit
500.00
- Samsung brand
+ SGH 600
...
...
...
200.00
+ SGH 800 - SGH 2400
unit
280.00
- Other brands and kinds, not yet specified above
unit
100.00
* Fax machines
...
...
...
- SHARP brand
+ FO 70
unit
110.00
+ FO 90
unit
140.00
...
...
...
unit
170.00
+ FO 730 - 780
unit
180.00
+ FO 880
unit
200.00
+ FO 1460 - 1660
...
...
...
220.00
+ FO 2150
unit
280.00
+ FO 2950
unit
460.00
+ FO 4500 - 4700
unit
...
...
...
- PANASONIC brand
+ KX_F 580 BX
unit
170.00
+ KX_F 780 BX
unit
200.00
...
...
...
unit
340.00
+ KX_FT 31, FT 33
unit
100.00
+ KX_FT 42 B
unit
150.00
+ KX_FT 42 BX
...
...
...
160.00
+ KX_FT 46 B
unit
180.00
+ KX_FT 46 BX
unit
190.00
+ KX_FT 780 BX
unit
...
...
...
+ KX_FT 131 BX
unit
250.00
+ KX_FT 105 BX
unit
180.00
- Canon brand
...
...
...
unit
150.00
+ T 31
unit
170.00
+ B 150
unit
280.00
+ B 400
...
...
...
450.00
+ L 200
unit
550.00
+ L 300
unit
650.00
+ MPL 60
unit
...
...
...
- TOSHIBA brand
+ TF 478
unit
340.00
+ TF 478 SG
unit
360.00
...
...
...
unit
550.00
+ TF 610 SG
unit
600.00
- Other brands or types, not yet specified above
+ Common types
...
...
...
150.00
+ Accompanied with the photocopying component
unit
300.00
* CD-R (Compact disc Recordable)
+ Blank:
...
...
...
- Made by China, Taiwan and Hongkong
unit
0.30
- Made by other countries
unit
0.60
+ For recorded ones, their prices shall be equal to 200% of those of blank ones of the same kind
...
...
...
* Floppy discs 1.44 MB
unit
0.20
* Cases (including outer packages)
- Used for video cassettes
...
...
...
0.17
- Used for cassettes
unit
0.08
* For cases without packages, their prices shall be equal to the above said prices minus 20%
Chapter 87
...
...
...
* Motorcycle spare parts
- Front shock absorbers
pair
2.00
- Rear shock absorbers:
...
...
...
pair
4.20
- - Short type: (for HONDA 78, 79 and 80)
pair
2.80
- - Used for Dream, Wave, Astrea, Citi marks
pair
7.00
- - Others
...
...
...
3.50
* Bicycle spare parts
- Pedal, 2 pieces/set
set
0.30
- Front and rear hub set
set
...
...
...
- Freewheels
unit
0.30
- 1 Decision No.164/2002/QD-BTC of December 27, 2002 amending and supplementing the list and minimum prices of a number of commodity groups subject to The State management over their import tax calculation prices
- 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
- 3 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.
- 4 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.164/2002/QD-BTC of December 27, 2002 amending and supplementing the list and minimum prices of a number of commodity groups subject to The State management over their import tax calculation prices
- 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
- 3 Decision No. 1202/2001/QD-TCHQ of September 23, 2001, amending and supplementing the minimum prices for items not falling under the list of items subject to the State Price management.