|
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 Government’s 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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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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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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...
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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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...
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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
+ Adult’s jean trousers
pair
4.80
+
Children’s jean trousers
pair
2.00
* Cotton
towels:
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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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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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...
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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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...
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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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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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...
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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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...
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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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...
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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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...
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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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...
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-
Freewheels
unit
0.30