Provisional Translation
| OTO No. | 386 | Classification | MOF-70 |
|---|---|---|---|
| Date of Acceptance | November 9, 1989 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law Consumption Tax Law |
| Complainant | Domestic firm | Exporting Countries | USA |
| Subject | Concerning the temporary import of a unit for the treatment and disposal of drilling sludge, 1. Handling of the product those to be eligible for duty reduction and, simplification and clarification of the procedures 2. Reconsideration levying the consumption tax not on the product price but on the rental fee to be paid in the importing country. |
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| Details of Measures | 1. It was replied that the goods which customs duty reduction is applied to for re-exportation virtue of re-export is listed in Article 40 of the Cabinet Order for enforcement of the Customs Tariff Law and that the said equipment is not on the list. 2. Even if this is only temporary imported, the valuation price for the consumption tax is not the lease fee which is paid to the exporters but is rather the valuation price of the product for customs duty plus customs duty and excise taxes other than the consumption tax. However, Article 30 of the consumption Tax Law provides for the amount of many equivalent to the consumption tax paid at the time of purchasing can be deducted from the total of consumption tax to be paid to the tax office. |
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| Classification of Processing | 1. Cc 2. Ca |
Directions | 1. I-b 2. III |
| Remarks | |||