Circular No. 100/2012/TT-BTC guiding the application of preferential import tax rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule.

CIRCULAR

Guidelines for implementing preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule

goods belonging to subheading 2711 in the Preferential Import Tariff Schedule

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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate brackets for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each group;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

PURSUANTPursuant to Decree No. 84/2009/NĐ-CP dated October 15, 2009 of the Government on petroleum products trading;

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;

Upon Pursuant to the decision of the Director of the Tax Policy Department;

Article 1. Amending and supplementing some articles of Circular No. 21/2023/TT-BTTTT dated December 31, 2023 of the Ministry of Information and Communications on functions and technical features of the Administrative Procedure Handling Information System at the ministerial and provincial levels (hereinafter referred to as Circular No. 21/2023/TT-BTTTT) as follows: AND The Ministry of Finance issues Circular guidelines for implementing preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule as follows.

Article 1. Preferential import tariff rates

Adjust the preferential import tariff rates for certain petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule according to the list of taxable items in Circular No. 37/2012/TT-BTC dated March 2, 2012 of the Ministry of Finance to new preferential import tariff rates specified in the list attached to this Circular.

Article 2. Effective Date

This Circular takes effect from the date of signature and replaces Circular No. 37/2012/TT-BTC dated March 2, 2012 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule./.

LIST

PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS UNDER SUBHEADING 2711
(Issued together with Circular No. 100/2012/TT-BTC dated June 20, 2012 of the Ministry of Finance)