This Circular stipulates the preferential import tax rates for certain gasoline and diesel products under subheading 2710 in the Preferential Import Tariff Schedule. It replaces Circular No. 213/2010/TT-BTC and takes effect from the date of issuance.
Key points
- Subject to taxation: Enterprises importing gasoline and diesel products under subheading 2710.
- The new tax rate: The specific tax rate is set forth in the attached List.
- Effective date: This Circular takes effect from the date of issuance and replaces Circular No. 213/2010/TT-BTC.
🌐 Social impact of this document
- Positive impact: Helps ensure fairness in the application of import taxes on gasoline and diesel products.
- Negative impact: May increase costs for enterprises and consumers if the new tax rate is higher than before.
❓ Frequently asked questions
What is the new tax rate?
The new tax rate is specified in the attached List. There is no specific information about the tax rate in this text.
Which goods does this Circular apply to?
This Circular applies to gasoline and diesel products under subheading 2710.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 213/2010/TT-BTC.
Which enterprises will be affected by this Circular?
Enterprises importing gasoline and diesel products under subheading 2710 will be affected by this Circular.
Which Circular does this replace?
This Circular replaces Circular No. 213/2010/TT-BTC.
Full text
CIRCULAR
GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY
ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
__________________________
BASED ON THE LAW ON EXPORT TAXES AND IMPORT TAXES NO. 45/2005/QH11 dated June 14, 2005;
BASED ON RESOLUTION NO. 295/2007/NQ-UBTVQH12 dated September 28, 2007 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON THE ISSUANCE OF THE EXPORT TAX SCHEDULE ACCORDING TO THE LIST OF COMMODITY GROUPS SUBJECT TO TAXATION AND THE TAX RATES FRAMEWORK FOR EACH COMMODITY GROUP, AND THE PREFERENTIAL IMPORT TAX SCHEDULE ACCORDING TO THE LIST OF COMMODITY GROUPS SUBJECT TO TAXATION AND THE FRAMEWORK OF PREFERENTIAL TAX RATES FOR EACH COMMODITY GROUP;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;
Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
BASED ON THE LETTER NO. 837/BTC-CST DATED JANUARY 19, 2010 FROM THE MINISTRY OF FINANCE, THE MINISTRY OF FINANCE GUIDES THE IMPLEMENTATION OF THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE AS FOLLOWS:
ARTICLE 1. RATE LEVEL
ADJUST THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GASOLINE AND DIESEL PRODUCTS BELONGING TO SUBHEADING 2710 AS SET OUT IN THE PREFERENTIAL IMPORT TAX SCHEDULE INTO A NEW RATE OF PREFERENTIAL IMPORT DUTY AS SET OUT IN THE ANNEX TO THIS CIRCULAR.
Article 2. Effective Date
THIS CIRCULAR TAKES EFFECT FROM THE DATE OF ISSUE AND REPLACES CIRCULAR NO. 213/2010/TT-BTC DATED DECEMBER 22, 2010 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE.
DEPUTY MINISTER
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