DECISION

STIPULATING THE PRICE DIFFERENCE COLLECTION RATE APPLICABLE TO IMPORT CLINKER

THE MINISTER OF FINANCE

Pursuant to the Prime Ministers Decision No. 46/2001/QD-TTg of April 4, 2001 on the management of goods export and import in the 2001-2005 period;
Pursuant to the Prime Ministers direction in Official Dispatch No. 1716/VPCP-KTTH of April 23, 2001 of the Governmental Office on import tax rates of a number of commodity items no longer requiring import permits as from May 1, 2001 and as from January 1, 2001;
After consulting with the concerned ministries and at the proposal of the General Director of Tax,

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.

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FOR THE MINISTER OF FINANCE
VICE MINISTER




Le Thi Bang Tam