Circular No. 119/2011/TT-BTC amends the preferential import tariff rate for parts used in flat screens under HS codes 8529.90.94.10 and 8529.90.94.90, reducing it to 0%. The Circular takes effect from September 30, 2011.
要点
- Parts used in flat screens (HS codes 8529.90.94.10 and 8529.90.94.90) → preferential import tariff rate is 0%.
🌐 本文件的社会影响
- Enterprises will not have to bear import tax costs, helping to reduce financial burdens and increase competitiveness in the market.
- Consumers may see a reduction in the cost of products related to flat screens, but the extent depends on other factors such as transportation costs, VAT.
❓ 常见问题
What is the new tax rate?
The preferential import tariff rate for parts used in flat screens under HS codes 8529.90.94.10 and 8529.90.94.90 is 0%.
When does this circular take effect?
This Circular takes effect from September 30, 2011.
Which types of flat screens does the new tax rate apply to?
The new tax rate applies to parts used in flat screens under HS codes 8529.90.94.10 and 8529.90.94.90.
If enterprises import these products before September 30, 2011, will they be subject to the new tax rate?
The Circular only specifies the new tax rate from September 30, 2011 onwards. Enterprises importing prior to that date must still comply with existing regulations.
全文
CIRCULAR
Amending the rate of preferential import tax for parts used in flat (thin) screens
with tariff codes 8529.90.94.10, 8529.90.94.90 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 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 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;
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 tax rate for parts used in flat (thin) screens with tariff codes 8529.90.94.10, 8529.90.94.90 in the Preferential Import Tariff Schedule as follows:
Article 1. Preferential import tax rate.
Amend the preferential import tax rate for parts used in flat (thin) screens with tariff codes 8529.90.94.10 and 8529.90.94.90 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 tax rate at 0% (zero percent).
Article 2. Effective Date.
This Circular takes effect from September 30, 2011./.
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