Quyết định 35/2001/QĐ-BTC quy định tỷ lệ thu chênh lệch 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 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 periodAfter 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.

Article 3.- The collected amounts of import goods price differences of the goods items mentioned in Appendices I and II, issued together with this Decision, shall be remitted into the Export Assistance Fund according to the provisions in the Prime Ministers Decision No. 195/1999/QD-TTg of September 27, 1999 on the setting up and use of the Export Assistance Fund.

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.

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)

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)

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