Circular No. 107/2013/TT-BTC amends the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 in the Preferential Import Tariff Schedule. This document specifies the new tariff rates applicable to each type of goods.
适用范围
Importers of goods under subheadings 2707, 2902, and 3902; customs authorities
要点
- Importers of goods under subheading 2707 (such as benzene, toluene, xylene) must pay the new tariff rate from 2014 onwards as stipulated in Appendix II of this Circular.
- The tariff rate for polypropylene in dispersed form and other types under subheading 3902.10 will be gradually increased annually from 2014 to 2016.
- Goods such as naphthalene, creosote, alkylbenzene are not subject to preferential import tariffs throughout the specified period.
- The tariff rate for benzene and para-xylene under subheadings 2902.20 and 2902.43 will be increased from 2014 onwards.
- Goods such as polyisobutylene and propylene copolymer are not subject to preferential import tariffs throughout the specified period.
🌐 本文件的社会影响
- To balance state budget revenue from import activities.
- To facilitate businesses importing goods with lower tariff rates than before 2014.
- Affected are businesses importing goods with increased tariff rates after 2013.
❓ 常见问题
What is the new tariff rate for benzene from 2014 onwards?
The new tariff rate for benzene from 2014 to 2015 is 2%, from 2016 onwards is 3%.
Which goods are not subject to preferential import tariffs?
Certain goods such as naphthalene, creosote, alkylbenzene are not subject to preferential import tariffs throughout the specified period.
What is the new tariff rate for polypropylene in dispersed form from 2014 onwards?
The new tariff rate for polypropylene in dispersed form from 2014 to 2015 is 1%, from 2016 onwards is 2%.
Which goods under heading 3902 are not subject to import tariffs?
Polyisobutylene and propylene copolymer are not subject to preferential import tariffs throughout the specified period.
What is the new tariff rate for para-xylene from 2014 onwards?
The new tariff rate for para-xylene from 2014 to 2015 is 2%, from 2016 onwards is 3%.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 107/2013/TT-BTC |
Hanoi, August 12, 2013 |
CIRCULAR
Amending the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 in the Preferential Import Tariff Schedule
Amending the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 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 commodity groups and the tax rate range for each commodity group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each commodity 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;
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;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance hereby issues this Circular amending the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 in the Preferential Import Tariff Schedule.
Article 1. Amending the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 in the Preferential Import Tariff Schedule
Amending the preferential import tariff rates for certain goods under subheadings 2707, 2902, and 3902 as specified in Appendix II of the Preferential Import Tariff Schedule according to the list of taxable goods issued by Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the issuance of the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods to new preferential import tariff rates as specified in the List attached to this Circular.
Article 2. Effective Date
This Circular takes effect from September 26, 2013.
|
Place of Receipt: |
DEPUTY MINISTER
|
LIST
PREFERENTIAL IMPORT TARIFF RATES FOR CERTAIN GOODS UNDER SUBHEADINGS 2707, 2902 AND 3902
(Issued together with Circular No. 107/2013/TT-BTC dated August 12, 2013 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|
2013 |
2014 |
2015 |
From 2016 onwards |
||
|
27.07 |
Crude petroleum oils and other residual oils obtained from the distillation of bituminous shale at high temperatures; similar products with aromatic carbon skeletons larger than non-aromatic carbon skeletons. |
|
|
|
|
|
2707.10.00 |
- Benzene |
1 |
2 |
2 |
3 |
|
2707.20.00 |
- Toluene |
0 |
0 |
0 |
0 |
|
2707.30.00 |
- Xylene |
1 |
2 |
2 |
3 |
|
2707.40.00 |
- Naphthalene |
0 |
0 |
0 |
0 |
|
2707.50.00 |
- Other aromatic hydrocarbon mixtures with a distillation fraction of 65% volume or more (including losses) distilled at 250°C according to ASTM D 86 method°- Creosote oil |
0 |
0 |
0 |
0 |
|
|
- - Of ducks, geese |
|
|
|
|
|
2707.91.00 |
- Cycloalkanes, cycloalkenes, and cycloalkenones: |
0 |
0 |
0 |
0 |
|
2707.99 |
- - - Other |
|
|
|
|
|
2707.99.10 |
- - - Raw materials for the production of coke |
0 |
0 |
0 |
0 |
|
2707.99.90 |
- - Of chickens of the species Gallus domesticus |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
29.02 |
Cycloalkanes. |
|
|
|
|
|
|
- - Cyclohexane |
|
|
|
|
|
2902.11.00 |
- - Ortho-xylene |
0 |
0 |
0 |
0 |
|
2902.19.00 |
- Paddy: |
0 |
0 |
0 |
0 |
|
2902.20.00 |
- Benzene |
1 |
2 |
2 |
3 |
|
2902.30.00 |
- Toluene |
0 |
0 |
0 |
0 |
|
|
- Xylene: |
|
|
|
|
|
2902.41.00 |
- - Meta-xylene |
0 |
0 |
0 |
0 |
|
2902.42.00 |
- - Xylene isomer mixture |
0 |
0 |
0 |
0 |
|
2902.43.00 |
-- p-Xylene |
1 |
2 |
2 |
3 |
|
2902.44.00 |
- Styrene |
0 |
0 |
0 |
0 |
|
2902.50.00 |
- Ethylbenzene |
0 |
0 |
0 |
0 |
|
2902.60.00 |
- Cumene |
0 |
0 |
0 |
0 |
|
2902.70.00 |
- Dodecylbenzene |
0 |
0 |
0 |
0 |
|
2902.90 |
- - Of ducks, geese |
|
|
|
|
|
2902.90.10 |
- - Other types of alkylbenzenes |
0 |
0 |
0 |
0 |
|
2902.90.20 |
- Polyisobutylene |
0 |
0 |
0 |
0 |
|
2902.90.90 |
- Paddy: |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
39.02 |
Polymers of propylene or other olefins, in primary forms. |
|
|
|
|
|
3902.10 |
- Propylene polymers: |
|
|
|
|
|
3902.10.30 |
- - Dispersed form |
0 |
1 |
2 |
3 |
|
3902.10.90 |
- Paddy: |
0 |
1 |
2 |
3 |
|
3902.20.00 |
- Propylene copolymers: |
0 |
0 |
0 |
0 |
|
3902.30 |
- - Liquid or paste form |
|
|
|
|
|
3902.30.30 |
- - Other type |
0 |
0 |
0 |
0 |
|
3902.30.90 |
- - Chlorinated polypropylene used for ink production |
0 |
0 |
0 |
0 |
|
3902.90 |
- - Of ducks, geese |
|
|
|
|
|
3902.90.10 |
Chlorinated polypropylene used for producing printing ink |
0 |
0 |
0 |
0 |
|
3902.90.90 |
- Paddy: |
0 |
0 |
0 |
0 |
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