Quyết định 80/2003/QĐ-BTC

80/2003/QĐ-BTC Ban hành 09/06/2003 Hiệu lực 14/07/2003 Hết hiệu lực toàn bộ

DECISION No. 80/2003/QD-BTC OF JUNE 9, 2003 AMENDING AND SUPPLEMENTING MINIMUM IMPORT TAX CALCULATION PRICES OF A NUMBER OF COMMODITY GROUPS PRESCRIBED IN THE FINANCE MINISTER’S DECISION No. 164/2002/QD-BTC OF DECEMBER 27, 2002

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 178/CP of October 28, 1994 defining the functions, tasks and organizational apparatus of the Ministry of Finance;

Pursuant to the competence and principles for determining import and export tax calculation prices, prescribed in Article 7 of the Government's Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax;

After consulting with the Ministry of Trade;

At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend, supplement and adjust a number of stipulations in "Group 1" of the Price Index issued together with the Finance Minister's Decision No. 164/2002/QD-BTC of December 27, 2002 as follows:

Commodity names

Calculation units

Minimum prices (USD)

Group 1: Automobiles, automobile part assemblies and accessories

   

* Automobiles and automobile part assemblies

   

J/ Tourist and passenger cars as well as lorries of other kinds not yet specified above:

   

II. Made in other countries:

   

3. Lorries:

   

3.1. The prices of lorries made in SNG (former Soviet Union) countries shall be equal to 55% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture

   

3.2. The prices of automobiles of other kinds shall be equal to 70% of the prices of those made in Japan, of the same type, and with the same tonnage and year of manufacture

   

1* Automobile accessories

   

I) Accumulators used for automobiles

   

1. Under 50 AH

unit

11.00

2. Between 50 AH and under 70 AH

unit

14.00

3. Between 70 AH and under 100 AH

unit

20.00

4. Between 100 AH and under 120 AH

unit

30.00

5. Between 120 AH and under 150 AH

unit

35.00

6. Between 150 AH and under 200 AH

unit

45.00

7. 200 AH or over

unit

60.00

Article 2.- This Decision takes implementation effect and applies to the import goods declarations submitted to the customs offices 15 days after its publication in the Official Gazette. All previous regulations contrary to this Decision are hereby annulled.

For the Finance Minister
Vice Minister
TRUONG CHI TRUNG

Thuộc tính văn bản

Số ký hiệu
80/2003/QĐ-BTC
Loại văn bản
Bản dịch văn bản
Cơ quan ban hành
Bộ Tài chính
Ngày ban hành
09/06/2003
Ngày có hiệu lực
14/07/2003
Ngày hết hiệu lực
30/09/2004
Tình trạng hiệu lực
Hết hiệu lực toàn bộ
Phạm vi
Trung ương
Lĩnh vực
Chưa phân loại
Chức danh người ký
Thứ trưởng
Người ký
Trương Chí Trung

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