Hệ thống pháp luật

THE GENERAL DEPARTMENT OF CUSTOMS
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

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 Governments 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.

 

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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

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* Freshly-cut branches of flowers of various kinds

 

 

- Orchids, roses, tulips

branch

0.20

- Fresh flowers of other kinds

branch

...

...

...

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Chapter 7

 

 

* Manioc

 

 

- Fresh

ton

20.00

...

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...

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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

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130.00

Chapter 12

 

 

* Fresh ginger

kg

0.10

Chapter 20

 

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* 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:

 

 

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- 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.

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* Ginseng tea, already packed

kg

21.00

* Linh chi (fomes japomicus) ginseng tea, already packed

kg

25.00

Chapter 24

 

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* Tobacco leaves, not stemmed/stripped:

 

 

+ Made by China and Cambodia

ton

700.00

+ Made by other countries

ton

1,000.00

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+ Made by China and Cambodia

ton

1,500.00

+ Made by other countries

ton

2,000.00

* Assorted tobacco shreds:

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+ 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

 

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+ Tobacco stems:

 

 

+ Made by China and Cambodia

ton

300.00

+ Made by other countries

ton

350.00

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+ White cement, already packed

 

 

- PC 40

ton

80.00

- PC 30

...

...

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70.00

- PC 25

ton

60.00

- Others

ton

60.00

* Pure salt (pure sodium chloride)

ton

...

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* 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:

 

 

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- Tooth whiteners SUCCESSFUL

100 ml

0.80

- Oils:

 

 

+ Shampoos, conditioners, already put up in packings branded SUCCESSFUL, GERVAS, LAFFAIR, JC, Jing - Long

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- - Already packed for retail sale

liter

1.50

- - Not yet packed for retail sale

liter

1.00

+ Hair oil

liter

...

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+ Body massage oil SUCCESSFUL

liter

8.50

- Cream:

 

 

+ Skin nurturing cream SUCCESSFUL

100 gr

1.20

...

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liter

16.00

+ Pimple-treating cream SUCCESSFUL

100 gr

1.50

+ Sun cream SUCCESSFUL

liter

10.00

+ Skin whitening cream SUCCESSFUL

...

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0.50

+ Bath cream GERVAS, LAFFAIR, JC, Jin-Long

 

 

- - Already packed for retail sale

liter

1.00

- - Not yet packed for retail sale

liter

...

...

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+ IQ face-washing cream

 

 

- - Already packed for retail sale

kg

10.00

- - Not yet packed for retail sale

kg

7.00

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liter

2.00

- Bath milk SUCCESSFUL

liter

1.00

- Cosmetics in liquid form:

 

 

+ Scented liquid SUCCESSFUL

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2.00

+ Skin softening liquid

liter

3.00

+ Nail washing liquid

liter

2.50

- Powder:

 

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+ Body powder GERVAS, LAFFAIR, JC

kg

1.20

+ Talcum powder

100 gr

0.20

+ Decorative powder JIN-LONG, IQ, SUCCESSFUL

gr

0.03

...

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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:

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- Pencils:

 

 

+ Eye and lip pencils

piece

0.50

+ Eyebrow pencils

piece

...

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- Solutions for skin cooling and tightening

liter

10.00

- Assorted oils:

 

 

+ Skin oil in pellets

100 pellets

1.40

...

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liter

3.00

+ Bath oil, bath milk

liter

2.50

+ Shampoo, conditioner:

 

 

- - Not yet packed for retail sale

...

...

...

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1.40

- - Already packed for retail sale

liter

2.00

- Cream:

 

 

+ Skin removal cream

liter

...

...

...

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+ Decorative cream (foundation, background cream)

gr

0.02

+ Sun cream

liter

4.20

+ Hair-nourishing cream

kg

10.00

...

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...

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liter

7.00

+ Facial cream: skin nourishing, anti-wrinkle

gr

0.03

+ Skin-nourishing cream

liter

8.50

+ Facial hair removal, skin-smoothing cream,

...

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10.00

+ Slimming massage cream

kg

25.00

- Hair-nourishing cosmetics: gel, mousse

kg

2.00

- Powder

 

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+ Decorative powder (foundation)

gr

0.15

+ Eye, cheek powder

gr

0.10

+ Body powder

kg

4.00

...

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piece

2.00

- Lipsticks:

 

 

+ Assorted lipsticks

piece

1.00

+ Shining lipsticks

...

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0.50

- Milk:

 

 

+ Make-up cleansing milk

liter

10.00

+ Assorted skin-nourishing milk

liter

...

...

...

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+ Sunlight milk

liter

4.20

- Nail paints

ml

0.07

- Hair dyes

liter

10.00

...

...

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liter

2.00

Chapter 37

 

 

* Kodak film

 

 

+ Color film Kodak Prolmage, Kodak ProFoto

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1.20

Chapter 39

 

 

* PVC tubes and pipes of common kind (with an inner diameter) with:

 

 

- Ф of under 10 mm

meter

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- 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

...

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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

...

...

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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

...

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- 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…

 

 

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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

...

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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

...

...

...

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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

...

...

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m

0.90

* Satin fabric

m

0.50

* Woven fabric in coarse form

m

0.80

* Others

...

...

...

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0.60

3. 100% polyester fabrics, with a size of 1.2 m

 

 

* Silk

m

0.80

* Plain mousseline

m

...

...

...

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* Flowered mouseline

m

0.95

* Suise

m

0.80

* Voile

m

0.50

...

...

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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

...

...

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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

 

...

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+ Striped velvet

m

1.00

+ Snow velvet

m

2.80

+ Velvet-imitation fabrics

m

1.20

...

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m

1.00

* Elastic fabrics, with a size of 1.6 m

 

 

+ 4 dimensions

m

1.50

+ 2 dimensions

...

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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

...

...

...

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+ 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

...

...

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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

...

...

...

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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

...

...

...

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+ 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

...

...

...

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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

...

...

...

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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

...

...

...

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+ 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:

 

 

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kg

18.00

* Cotton yarn

kg

1.20

* Chemical yarn 100% acrylic (artificial cotton)

kg

1.80

* Embroidering thread, sewing thread

...

...

...

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2.50

12. Fishing nets

 

 

* Unfinished fishing nets (without net rope)

kg

3.00

* Fishing net rope

kg

...

...

...

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13. Woven fabric-covered elastic rubber band

 

 

* Made by countries other than China

 

 

+ Of 5 mm or less

10 meters

0.05

...

...

...

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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

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* 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

...

...

...

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- 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

 

 

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piece

10.00

+ Adults jean trousers

pair

4.80

+ Childrens jean trousers

pair

2.00

* Cotton towels:

...

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...

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- - 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

...

...

...

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- - 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

...

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...

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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):

...

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- 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

...

...

...

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- 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

...

...

...

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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

...

...

...

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2,250.00

- Of over 0.80 mm

ton

2,200.00

Chapter 82

 

 

* Bearing-fitting tool:

 

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- 3 inch

piece

0.40

- 4 inch

piece

0.50

- 6 inch

piece

0.60

...

...

...

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piece

1.00

- 12 inch

piece

2.50

Chapter 83

 

 

* Staplers

...

...

...

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+ 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

...

...

...

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* Punchers

unit

0.20

Chapter 84

 

 

* Computer spare parts:

 

 

...

...

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+ Drives:

 

 

- Of from 3 GB to 4 GB

unit

20.00

- Of from over 4 GB to 6.50 GB

...

...

...

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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

...

...

...

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- 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:

 

 

...

...

...

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unit

18.00

- With a speed of over 45X to 52X

unit

25.00

+ RAM

 

 

- 4 MB

...

...

...

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3.00

- 8 MB

unit

6.00

- 16 MB

unit

10.00

- 32 MB

unit

...

...

...

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- 64 MB

unit

30.00

- 128 MB

unit

50.00

- 256 MB

unit

110.00

...

...

...

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- 1 MB

unit

6.00

- 2 MB

unit

8.00

- 4 MB

...

...

...

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10.00

- 8 MB

unit

12.00

- 16 MB

unit

30.00

- 32 MB

unit

...

...

...

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+ UPS set

 

 

- From 500 VA to under 650 VA

unit

30.00

- From 650 VA to under 1,000 VA

unit

50.00

...

...

...

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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

...

...

...

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2.00

+ Keyboard

unit

3.00

+ Monitor

 

 

- 14 inch

unit

...

...

...

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- 15 inch

unit

80.00

- 17 inch

unit

120.00

- 19 inch and 21 inch

unit

160.00

...

...

...

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- 14 inch, 15 inch

unit

0.70

- 17 inch

unit

1.00

- 19 inch and 21 inch

...

...

...

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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:

 

...

...

...

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- 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

...

...

...

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- Large -tape type

unit

250.00

- Small -tape type

unit

150.00

* Security cameras

...

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...

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25.00

* Juice extractors:

 

 

+ Made by China

 

 

- From 1 to 2 speeds

unit

...

...

...

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- From 3 speeds and more

unit

8.00

+ Made by other countries

 

 

- From 1 to 2 speeds

unit

10.00

...

...

...

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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

...

...

...

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- 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

 

...

...

...

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* Fluorescent lamps in U shape:

 

 

+ Made by countries other than China

 

 

- Under 16 W

lamp

0.60

...

...

...

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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:

...

...

...

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+ Made by countries other than China

 

 

- Of steam type

unit

16.00

- Of common type

unit

...

...

...

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- 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

 

 

...

...

...

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- With stainless cover:

 

 

- - Cabinet form

unit

180.00

- - Desktop form

...

...

...

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70.00

- With painted iron cover

 

 

- - Cabinet form

unit

100.00

- - Desktop form

unit

...

...

...

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- With plastic cover

 

 

- - Cabinet form

unit

80.00

- - Desktop form

unit

30.00

...

...

...

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* 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)

...

...

...

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+ Made by countries other than China

 

 

- From 2.5 liters and over

unit

25.00

- Under 2.5 liters

unit

...

...

...

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+ For those made by China, their prices shall be equal to 70% of those of flasks made by other countries

 

 

* Mobile phones:

 

 

- Motorola brand

 

 

...

...

...

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- - V2088

unit

120.00

- - V 3688

unit

320.00

+ Startac X

...

...

...

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120.00

+ L 708

unit

90.00

+ ST 160

unit

180.00

+ CD 928 (with cover)

unit

...

...

...

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+ CD 938 (without cover)

unit

100.00

+ DBM 30

unit

200.00

+ P8088

unit

180.00

...

...

...

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+ T10S

unit

110.00

+ T18S

unit

180.00

+ T28S

...

...

...

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250.00

+ GH388

unit

90.00

+ GH 688 - 768 - 788

unit

180.00

+ R 320S

unit

...

...

...

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- Nokia brand

 

 

+ 3210 - 5110 - 5510

unit

110.00

+ 6110 - 6150 - 8210

unit

150.00

...

...

...

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unit

240.00

+ 9910

unit

500.00

- Samsung brand

 

 

+ SGH 600

...

...

...

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200.00

+ SGH 800 - SGH 2400

unit

280.00

- Other brands and kinds, not yet specified above

unit

100.00

* Fax machines

 

...

...

...

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- SHARP brand

 

 

+ FO 70

unit

110.00

+ FO 90

unit

140.00

...

...

...

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unit

170.00

+ FO 730 - 780

unit

180.00

+ FO 880

unit

200.00

+ FO 1460 - 1660

...

...

...

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220.00

+ FO 2150

unit

280.00

+ FO 2950

unit

460.00

+ FO 4500 - 4700

unit

...

...

...

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- PANASONIC brand

 

 

+ KX_F 580 BX

unit

170.00

+ KX_F 780 BX

unit

200.00

...

...

...

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unit

340.00

+ KX_FT 31, FT 33

unit

100.00

+ KX_FT 42 B

unit

150.00

+ KX_FT 42 BX

...

...

...

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160.00

+ KX_FT 46 B

unit

180.00

+ KX_FT 46 BX

unit

190.00

+ KX_FT 780 BX

unit

...

...

...

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+ KX_FT 131 BX

unit

250.00

+ KX_FT 105 BX

unit

180.00

- Canon brand

 

 

...

...

...

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unit

150.00

+ T 31

unit

170.00

+ B 150

unit

280.00

+ B 400

...

...

...

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450.00

+ L 200

unit

550.00

+ L 300

unit

650.00

+ MPL 60

unit

...

...

...

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- TOSHIBA brand

 

 

+ TF 478

unit

340.00

+ TF 478 SG

unit

360.00

...

...

...

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unit

550.00

+ TF 610 SG

unit

600.00

- Other brands or types, not yet specified above

 

 

+ Common types

...

...

...

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150.00

+ Accompanied with the photocopying component

unit

300.00

* CD-R (Compact disc Recordable)

 

 

+ Blank:

 

...

...

...

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- 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

 

 

...

...

...

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* Floppy discs 1.44 MB

unit

0.20

* Cases (including outer packages)

 

 

- Used for video cassettes

...

...

...

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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

 

...

...

...

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* Motorcycle spare parts

 

 

- Front shock absorbers

pair

2.00

- Rear shock absorbers:

 

 

...

...

...

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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

...

...

...

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3.50

* Bicycle spare parts

 

 

- Pedal, 2 pieces/set

set

0.30

- Front and rear hub set

set

...

...

...

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- Freewheels

unit

0.30

 

HIỆU LỰC VĂN BẢN

Decision No. 458/2000/QD-TCHQ of October 05, 2000, amending and supplementing the minimum prices of goods items not on the list of goods with prices controlled by the state

  • Số hiệu: 458/2000/QD-TCHQ
  • Loại văn bản: Quyết định
  • Ngày ban hành: 05/10/2000
  • Nơi ban hành: Tổng cục Hải quan
  • Người ký: Lê Mạnh Hùng
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 20/10/2000
  • Tình trạng hiệu lực: Ngưng hiệu lực
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