Quyết định 42/2001/QĐ-BTC

THE MINISTER OF FINANCE

DECIDES:

Article 1.- To stipulate the price difference collection rate of 10% (ten percent) for import clinker under Code 25231000 of the Import Tariff.

This price difference collection rate shall be calculated upon the import prices. The import price serving as basis for the collection of price difference shall be determined according to current regulations on import tax calculation prices prescribed in the Law on Export Tax and Import Tax and documents detailing the implementation thereof. The time for calculation and time limit for payment of import goods price differences shall comply with the provisions on the time for calculation and time limit for payment of import tax.

Article 2.- The collected amounts of import goods price differences for Clinker shall be remitted into the Export Assistance Fund according to the provisions of the Prime Minister�s Decision No. 195/1999/QD-TTg of September 27, 1999 on the setting up and use of the Export Assistance Fund.

Article 3.- The price difference collection rate for Clinker takes effect and applies to import goods declarations already submitted to the customs offices as from May 1, 2001.

For the Minister of Finance
Vice Minister
LE THI BANG TAM