This Circular stipulates the List of Consumer Goods to determine the deadline for paying import tax, effective from May 9, 2011. It revokes the previous Circular and only applies to traders during the process of implementing customs procedures.
적용 범위
Trader
핵심 사항
- Trader → may use the List of Consumer Goods to determine the deadline for paying import tax, as prescribed in the Appendix attached to this Circular.
🌐 이 문서의 사회적 영향
- Positive impact: Helps traders easily determine the time to pay import tax, avoiding violations of the law and penalties.
- Negative impact: Requires time for businesses to adapt to the new List.
❓ 자주 묻는 질문
What does the List of Consumer Goods stipulated in this Circular include?
The List of Consumer Goods is specified in the Appendix issued together with this Circular but is not detailed in the main text.
When does this Circular take effect?
This Circular takes effect from May 9, 2011.
Which previous Circular does this Circular revoke?
Circular No. 20/2010/TT-BCT of the Ministry of Industry and Trade stipulating the List of Consumer Goods for determining the deadline for paying import tax.
Who will handle any issues that arise?
Traders and relevant agencies should report to the Ministry of Industry and Trade for prompt resolution.
To whom does this Circular apply?
This Circular only applies to traders during the process of implementing customs procedures.
전문
CIRCULAR
Issuing the List of Consumer Goods for the Purpose of Determining the Deadline for Import Tax Payment
______________________
Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain Articles of the Law on Export Tax and Import Tax;
The Minister of Industry and Trade hereby issues the List of Consumer Goods for the Purpose of Determining the Deadline for Import Tax Payment as follows:
Article 1. List of Consumer Goods
The List of Consumer Goods for the Purpose of Determining the Deadline for Import Tax Payment is specified in the Appendix attached hereto.
Article 2. Effective Date
1. This Circular takes effect from May 9, 2011.
2. Repeal Circular No. 20/2010/TT-BCT dated May 17, 2010 of the Ministry of Industry and Trade issuing the List of Consumer Goods for the Purpose of Determining the Deadline for Import Tax Payment.
3. In the course of implementation, if any difficulties arise, traders and relevant agencies shall report to the Ministry of Industry and Trade for timely resolution.
DEPUTY MINISTER
원본 문서(PDF)
관계도
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