This Circular stipulates the preferential import tax rates for certain gasoline and oil products under subheading 2710. It applies to customs declarations from June 5, 2009, and revokes previous Circulars.
Key points
- The preferential import tax rates for certain gasoline and oil products under subheading 2710 are adjusted according to the List attached to this Circular.
- This Circular takes effect from the date of issuance and applies to customs declarations registered from June 5, 2009.
- This Circular revokes Circular No. 73/2009/TT-BTC of the Ministry of Finance.
🌐 Social impact of this document
- Citizens and businesses affected by the import costs of gasoline and oil will change according to the new tax rate.
- Enterprises may need to adjust their import plans to comply with the new regulations.
❓ Frequently asked questions
What is the new tax rate?
This Circular does not specify the exact tax rate, only referring to adjustments according to the List attached to this Circular.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations registered from June 5, 2009.
Does this Circular revoke Circular No. 73/2009/TT-BTC?
Yes, this Circular revokes Circular No. 73/2009/TT-BTC of the Ministry of Finance.
To which goods does this Circular apply?
This Circular only adjusts the preferential import tax rates for certain gasoline and oil products under subheading 2710.
Are there any procedures required to implement this Circular?
There is no specific information about procedures in the text. However, enterprises need to adjust their customs declaration documents according to the new regulations.
Full text
CIRCULAR
Guidelines for implementing preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
goods belonging to subheading 2710 in the Preferential Import Tariff Schedule
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Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 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 ranges for each commodity group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each commodity group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
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;
The Ministry of Finance issues guidelines for implementing preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Tariff Rates
Adjust the preferential import tariff rates for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tariff rates specified in the List attached to this Circular.
Article 2. Effective Date
Clause 1. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from June 5, 2009.
Clause 2. Repeal Circular No. 73/2009/TT-BTC dated April 13, 2009 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.
DEPUTY MINISTER
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