Quyết định 16/2004/QĐ-BTC

DECISION No DECISION No. 16/2004/QD-BTC OF FEBRUARY 12, 2004 PROMULGATING THE TABLE OF FEE RATES FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees; After obtaining the Trade Ministry’s opinions (Official Dispatch No. 0395 TM/XNK of January 29, 2004 on the collection of fee for granting quotas of textiles and garments for export to the EU and US markets); At the proposal of the director of the Tax Policy Department, DECIDES: Article 1.- To promulgate together with this Decision the Table of fee rates for granting quotas of textiles and garments for export to the EU and US markets. Article 2.- Traders, who are assigned and implement quotas of textiles and garments for export to the EU and US markets, before carrying out the export procedures, must pay the quota fee at the rates prescribed in Article 1 of this Decision. Article 3.- Agencies collecting fee for granting quotas of Vietnamese textiles and garments for export to the EU and US markets shall: 1. Register, declare and remit the fee amounts into the State budget according to the provisions of the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees; 2. Deduct, manage and use the collected fee amounts according to the provisions of the Finance Ministry’s Circular No. 111/2000/TT-BTC of November 21, 2000 guiding the regime of management and use of collected amounts of fee for granting quotas of textiles and garments for export to the EU and Canadian quota-regulated markets; and fee for licensing the setting-up of resident representative offices of foreign economic organizations in Vietnam. Article 4.- This Decision takes implementation effect 15 days after its publication in the Official Gazette. For all goods lots with their bills of lading signed as from the effective date of this Decision, the provisions of this Decision shall apply. This Decision replaces the Finance Minister’s Decision No. 83/2003/QD-BTC of June 17, 2003 promulgating the Table of fee rates for granting quotas of textiles and garments for export to the US market. To annul the regulations on fee rates for granting quotas of textiles and garments for export to the EU market prescribed in the Finance Minister’s Decision No. 118/2002/QD-BTC of September 25, 2002 promulgating the Table of fee rates for granting of quotas of textiles and garments for export to the EU and Canadian markets. Article 5.- Textile and garment exporters that are payers of fee for granting quotas of textiles and garments for export to the EU and US markets, units assigned by the Trade Ministry to organize the fee collection, and the concerned agencies shall have to implement this Decision. For the Finance Minister Vice Minister TRUONG CHI TRUNG TABLE OF FEE RATES FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS (Promulgated together with the Finance Minister’s Decision No. 16/2004/QD-BTC of February 12, 2004) Ordinal number Names of commodity items Category (Cat.) Calculation unit Fee rate(VND) I To the EU market 1 T. Shirts, Polo. Shirts 4 piece 200 2 Pullovers 5 piece 500 3 Trousers 6 piece 500 4 Women’s shirts 7 piece 300 5 Men’s shirts 8 piece 200 6 Women’s overcoats 15 piece 1,000 7 Women’s suits 29 suit 500 8 Baby dolls 31 piece 500 9 Clothing 78 ton 800,000 II To the US market 1 Sewing threads and fibers for retail sale 200 kg 0 2 Combed cotton fibers 301 kg 0 3 Cotton socks 332 dozen of pairs 0 4 Men’s suits 333 dozen 4,000 5 Men’s and women’s cotton overcoats 334/335 dozen 6,000 6 Men’s and women’s knitted cotton shirts 338/339 dozen 2,500 7 Men’s woven shirts, of cotton and men-made fibers 340/640 dozen 4,000 8 Women’s woven shirts, of cotton and men-made fibers 341/641 dozen 4,000 9 Skirts of cotton and man-made fibers 342/642 dozen 2,500 10 Cotton sweaters 345 dozen 5,000 11 Men’s and women’s cotton trousers 347/348 dozen 8,000 12 Nightwear of cotton and man-made fibers 351/651 dozen 2,500 13 Underwear of cotton and man-made fibers 352/652 dozen 0 14 Overalls,… 359/659-C kg 1,500 15 Swimwear 359/659-S kg 1,500 16 Men’s wool overcoats 434 dozen 5,000 17 Women’s wool overcoats 435 dozen 5,000 18 Men’s and women’s wool shirts 440 dozen 4,000 19 Men’s wool trousers 447 dozen 2,500 20 Women’s wool trousers 448 dozen 2,500 21 Fabrics of other synthetic filaments 620 m 2 0 22 Socks of man-made fibers 632 dozen of pairs 0 23 Men’s and women’s knitted shirts, of man-made fibers 638/639 dozen 2,500 24 Sweaters of man-made fibers 645/646 dozen 5,000 25 Men’s and women’s trousers of man-made fibers 647/648 dozen 5,000