Circular No. 07/2015/TT-BTC revokes Circular No. 06/2015/TT-BTC dated January 20, 2015, issued by the Minister of Finance, concerning the amendment of preferential import tariff rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

CIRCULAR

Repeals Circular No. 06/2015/TT-BTC dated January 20, 2015 issued by the Minister of Finance regarding the amendment of preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

Amending preferential import tax rates

for certain petroleum products under subheading 27.10

in the Preferential Import Tariff Schedule

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Pursuant to the Law on Legislative Activities dated June 3, 2008;

Pursuant to Decree No. 24/2009/ND-CP dated March 5, 2009 of the Government detailing and providing implementation measures for the Law on Enacting Regulatory Legal Documents;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance,

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby issues this Circular to repeal Circular No. 06/2015/TT-BTC dated January 20, 2015 of the Minister of Finance amending preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule as follows:

Article 1. Repeals Circular No. 06/2015/TT-BTC dated January 20, 2015 of the Minister of Finance amending preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

1. Repeals Circular No. 06/2015/TT-BTC dated January 20, 2015 of the Minister of Finance amending preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

2. Petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule shall continue to be implemented according to the preferential import tax rates prescribed in Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance amending preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

Article 2. Implementation

1. This Circular takes effect from January 21, 2015.

2. For customs declarations for petroleum products registered with the customs authority from January 21, 2015 that have been taxed according to the preferential import tax rates prescribed in Circular No. 06/2015/TT-BTC dated January 20, 2015, refunds shall be made according to the preferential import tax rates prescribed in Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance.

3. The Director of the Tax Policy Department, the Director of the Legal Department, the General Director of the General Administration of Customs, and relevant units under the Ministry and related agencies are responsible for implementing this Circular.