Circular No. 115/2010/TT-BTC amends the preferential import tariff rates for certain items under Group 7606, specifically aluminum sheets, foils, and strips with a thickness over 0.2 mm. The new tariff rates are specified in the List attached to this Circular.
핵심 사항
- Aluminum sheets, foils, and strips with a thickness over 0.2 mm under Group 7606 → the new preferential import tariff rate is specified in the List attached to this Circular.
- Rectangular (including square) aluminum non-alloy sheets: 0% if not flattened or shaped, 3% otherwise.
- Coils of aluminum alloy materials for can making, including those for can lids and seams: 3%.
- Coils of aluminum alloy grade 5082 or 5182, width over 1000 mm: 3%.
- Other coils of aluminum alloy grade 5082 or 5182: 3%.
🌐 이 문서의 사회적 영향
- Individuals and businesses will be affected by import costs, specifically the new preferential import tariff rate applied to aluminum sheets, foils, and strips with a thickness over 0.2 mm.
- Manufacturing enterprises using aluminum raw materials must adjust their import plans to align with the new tariff rate.
❓ 자주 묻는 질문
What is the preferential import tariff rate for aluminum sheets, foils, and strips with a thickness over 0.2 mm?
If not flattened or shaped, the tariff rate is 0%; otherwise, it is 3%.
What is the preferential import tariff rate for coils of aluminum alloy materials for can making, including those for can lids and seams?
The tariff rate is 3%.
When does the new preferential import tariff rate take effect?
This Circular takes effect 45 days from the date of issuance, i.e., August 19, 2010.
Which group of goods has had its preferential import tariff rate amended?
Goods under Group 7606, specifically aluminum sheets, foils, and strips with a thickness over 0.2 mm.
How many new preferential import tariff rates have been set for aluminum?
Five new preferential import tariff rates have been set: 0%, 3%, 3%, 3%, and 0%. Specifically, the 0% rate applies to types that are not flattened or shaped, while the 3% rate applies to other types.
전문
CIRCULAR
Amending the preferential import tariff rates for certain items under subheading 7606 in the Tariff Rate Schedule of the Preferential Import Tariff List issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009
__________
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 List according to the list of goods subject to tax and the tax rate range for each group of goods, and the Preferential Import Tariff List according to the list of goods subject to tax and the preferential tax rate range for each group of goods;
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 amends the preferential import tariff rates for certain items under subheading 7606 in the Tariff Rate Schedule of the Preferential Import Tariff List according to the list of goods subject to tax issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 as follows:
Article 1. Preferential import tariff rates.
Amends the preferential import tariff rates for certain items under subheading 7606 in the Tariff Rate Schedule of the Preferential Import Tariff List according to the list of goods subject to tax issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance to new preferential import tariff rates specified in the Schedule attached to this Circular.
Article 2. Effective Date
This Circular takes effect 45 days from the date of signature.
|
DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan
|
SCHEDULE OF TARIFF RATES FOR IMPORT TAX
CERTAIN ITEMS IN THE PREFERENTIAL IMPORT TARIFF LIST
(Issued together with Circular No. 15/2010/TT-BTC dated August 4, 2010 of the Ministry of Finance)
| Code Number | Description of Goods | Tax Rate (%) | |||
|---|---|---|---|---|---|
| 76.06 | Aluminum in sheets, plates, and strips, with thickness over 0.2 mm | ||||
| 76.06 | Rectangular (including square): | ||||
| 76.06 | 11 | 00 | Of aluminum, not alloyed | ||
| 76.06 | 11 | 00 | 10 | Flat-rolled or shaped by rolling or pressing, unprocessed surface | 0 |
| 76.06 | 11 | 00 | 90 | Other | 0 |
| 76.06 | 12 | 00 | Of aluminum alloy | ||
| 76.06 | 12 | 10 | 00 | Material for cans including material for can lids and can flanges, in coils | 3 |
| 76.06 | 12 | 90 | Other forms | ||
| 76.06 | 12 | 31 | 00 | Of aluminum alloy type 5082 or 5182, width over 1000 mm, in coils | 3 |
| 76.06 | 12 | 39 | 00 | Other | 3 |
| 76.06 | 12 | 40 | 00 | Other, flat-rolled or shaped by rolling or pressing but unprocessed surface | 3 |
| 76.06 | 12 | 90 | 10 | For printing aluminum | 0 |
| 76.06 | 12 | 90 | 90 | Other | 3 |
| 76.06 | 91 | Other shapes, not alloyed | |||
| 76.06 | 91 | 20 | 00 | Flat-rolled or shaped by rolling or pressing but unprocessed surface | 0 |
| 76.06 | 91 | 90 | 00 | Other | 0 |
| 76.06 | 92 | Of aluminum alloy | |||
| 76.06 | 92 | 30 | 00 | Flat-rolled or shaped by rolling or pressing but unprocessed surface | 3 |
| 76.06 | 92 | 90 | 00 | Other | 3 |
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