Quyết định 42/2000/QĐ-BTC về tỷ lệ thu chênh lệch giá đối với một số mặt hàng nhập khẩu do Bộ trưởng Bộ Tài chính ban hành

DECISION

STIPULATING THE PRICE DIFFERENCE COLLECTION RATES APPLICABLE TO A NUMBER OF IMPORT COMMODITY ITEMS

THE MINISTER OF FINANCE

Pursuant to the Prime Minister’s Decision No. 242/1999/QD-TTg of December 30, 1999 on the management of goods export and import in 2000;Pursuant to the guiding opinions of the Prime Minister in the Government’s Official Dispatch No. 238/CP-KTTH of March 10, 2000 on the increase of import tax rates and price difference collection applicable to a number of import commodity items when the import restriction measures are not applied;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 applicable to a number of import commodity items as follows:

The price difference collection rates applicable to import commodity items prescribed in Article 1 of this Decision shall be calculated on import price. Import price serving as a basis for price difference collection shall be determined according to current regulations on import tax calculation prices stipulated in the Law on Export Tax and Import Tax and the documents detailing the implementation of the Law on Export Tax and Import Tax. The time point for calculation and the time-limit for payment of import goods price difference shall comply with the regulations on the time point for calculation and the time-limit for payment of import tax.

Article 2.- Goods code numbers on the Import Tax Index inscribed for the commodity items, on which price difference is collected, prescribed in Article 1 of this Decision, shall not apply to all the commodity items of such Heading or code number, but only to those inscribed with clear names in Article 1 of this Decision.

Article 3.- The import goods price difference amount collected from the commodity items specified in Article 1 of this Decision shall be remitted into the Export Support Fund under the Prime Minister’s Decision No. 195/1999/QD-TTg of September 27, 1999 on the setting up and use of the Export Support Fund.

Article 4.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices as from April 1st, 2000.

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