Circular No. 102/2011/TT-BTC amends the preferential import tax rate for the product roasted peanuts (cashew nuts) under code 0801.31.00.00, to be applied from August 25, 2011, with the tax rate being 3%.
要点
- The product roasted peanuts (cashew nuts), unshelled, under code number 0801.31.00.00 → shall be subject to a preferential import tax rate of 3%.
🌐 本文件的社会影响
- Positive impact: Reduces the burden of import costs for businesses dealing in cashew nuts, helping to lower the final product cost for consumers.
- Negative impact: A lower tax rate may increase the volume of imports, leading to intense competition in the domestic market.
❓ 常见问题
What is the preferential import tax rate for cashew nuts?
The preferential import tax rate for the product roasted peanuts (cashew nuts), unshelled, under code number 0801.31.00.00 is 3%.
When does this circular take effect?
This circular takes effect from August 25, 2011.
Which products have their tax rates amended?
The product roasted peanuts (cashew nuts), unshelled, under code number 0801.31.00.00 has its preferential import tax rate amended.
When does the new tax rate apply?
The new tax rate of 3% applies from August 25, 2011.
全文
CIRCULAR
Amend the preferential import tariff rate for roasted cashew nuts (cashew kernels)
with HS code 0801.31.00.00 in the preferential import tariff schedule
______________________________
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 goods categories and tax rates applicable to each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rates applicable to each category;
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;
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;
Implementing Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to control inflation, stabilize macroeconomic conditions, and ensure social welfare;
The Ministry of Finance amends the preferential import tariff rate for roasted cashew nuts (cashew kernels), unshelled, with HS code 0801.31.00.00 in the Preferential Import Tariff Schedule as follows:
Article 1. Preferential import tariff rate.
Amend the preferential import tariff rate for roasted cashew nuts (cashew kernels), unshelled, with HS code 0801.31.00.00 as stipulated in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance, which sets the preferential import tariff rate at 3%.
Article 2. Effective Date
This Circular takes effect from August 25, 2011./.
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