Quyết định 18/2005/QĐ-BTC về thuế suất thuế nhập khẩu đối với mặt hàng đèn hình phẳng Trinitron theo cơ cấu AICO do Bộ trưởng Bộ Tài chính ban hành

DECISION

PROVIDING FOR THE IMPORT DUTY RATE APPLICABLE TO TRINITRON FLAT PICTURE TUBE UNDER THE AICO STRUCTURE

THE MINISTER OF FINANCE

Pursuant to Article 4 of the Law on Export Tax and Import Tax, which was passed on December 26, 1991, by the VIIIth National Assembly of the Socialist Republic of Vietnam, at its 10th session;Based on the Prime Minister's opinions in Official Letters No. 1896/VPUB of April 22, 1996, on the Framework Agreement on ASEAN Industrial Cooperation; No. 1746/VPCP-TCQT of May 5, 2000, establishing the AICO structure; and No. 427/VPCP-QHQT of January 24, 2005, on settlement of proposals of the AICO-SONY structure;Pursuant to the Industry Ministry's Decision No. 07/1998/QD-BCN of February 2, 1998, promulgating the Regulation on approval evaluation and implementation management of the ASEAN Industrial Cooperation (AICO) structure, and Decision No. 46/2001/QD-BCN of October 12, 2001, promulgating the Regulation on implementation management of the AICO structure;In order to implement the Agreement on ASEAN Industrial Cooperation, signed on April 27, 1996, in Singapore, by the ASEAN Economic Ministers, and the Protocol signed on April 21, 2004, in Singapore, by the ASEAN Economic Ministers, amending the Agreement on ASEAN Industrial Cooperation,

DECIDES:

Article 1.- The import duty rate of 0% (zero percent) shall apply to Trinitron flat picture tubes (not yet fitted with deflection coils or demagnetization coils) under Subheading No. 8540.11.10 in the Preferential Import Tariffs, issued together with the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, which are imported by Vietnam's Vietronics Tan Binh Company from Singapore's Sony Electronics (Singapore) Pte. Ltd., under the AICO structure with the Industry Ministry's permission.

Article 2.- When conducting import, Vietronics Tan Binh Company must produce:

- A notarized copy of the AICO product certificate coded Sony/2000/2(A2), granted on March 7, 2005, by the ASEAN Secretariat;

- The certificate of origin, Form D, granted by a Singaporean competent agency under the Trade Ministry's regulations on certificates of origin of the Agreement on the Common Effective Preferential Tariffs (CEPT).

- The original of the Industry Ministry's document specifying the quantity of Trinitron flat picture tubes permitted to be imported under the AICO structure.

Article 3.- The implementation and management of the AICO structure shall comply with the provisions of the Industry Ministry's Decision No. 07/1998/QD-BCN of February 2, 1998, promulgating the Regulation on approval evaluation and implementation management of the AICO structure, Decision No. 46/2001/QD-BCN of October 12, 2001, promulgating the Regulation on implementation management of the AICO structure, and other regulations on the reporting mechanism. If detecting the improper use by enterprises, the Industry Ministry shall notify the Finance Ministry thereof for the latter to direct local customs offices to retrospectively collect import duty and impose fines according to regulations.

Article 4.- This Decision takes effect 15 days after its publication in "CONG BAO" and replaces the Finance Minister's Decision No. 182/2000/QD-BTC of November 14, 2000.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: info@vinaseco. vn