Circular No. 120/2013/TT-BTC amends the description of goods in subheading 9825 under Chapter 98 of the Preferential Import Tariff Schedule, concerning fillers for skin and creams supporting skin protective functions, scar reduction gel. This document takes effect from October 11, 2013.
Scope of application
Importer of goods in subheading 9825
Key points
- Subheading 9825 includes fillers for skin (Restylane) and creams supporting skin protective functions, scar reduction gel (such as Xclair, Atopiclair, Dermatix). Article 1.1
- Creams supporting skin protective functions and scar reduction gel in subheading 9825 must comply with medical device import documentation as prescribed in Circular No. 24/2011/TT-BYT of the Ministry of Health. Article 1.2
- The preferential import tariff rate applicable to goods in subheading 9825 is 10%. Article 2
🌐 Social impact of this document
- Importers of goods in subheading 9825 must comply with regulations on medical device import documentation.
- The preferential import tariff rate for this item is 10%, helping to reduce financial burden for importers.
❓ Frequently asked questions
What types of goods are included in subheading 9825?
Subheading 9825 includes fillers for skin (Restylane) and creams supporting skin protective functions, scar reduction gel (such as Xclair, Atopiclair, Dermatix).
Must creams supporting skin protective functions in subheading 9825 comply with medical device import documentation?
Yes, creams supporting skin protective functions in subheading 9825 must comply with medical device import documentation as prescribed in Circular No. 24/2011/TT-BYT of the Ministry of Health.
What is the preferential import tariff rate applicable to goods in subheading 9825?
The preferential import tariff rate applicable to goods in subheading 9825 is 10%.
When does this circular take effect?
Circular No. 120/2013/TT-BTC takes effect from October 11, 2013.
Full text
|
MINISTRY OF FINANCE ------------- |
SOCIALIST REPUBLIC OF VIET NAM ------------------------------- |
|
Number: 120/2013/TT-BTC |
Hanoi, August 27, 2013 |
CIRCULAR
Amending and supplementing the description of goods in group 9825 under Chapter 98
as prescribed in the Preferential Import Tariff Schedule issued together with
Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance
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 tax rate brackets for each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets 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 and supplementing the description of goods in group 9825 under Chapter 98 as prescribed in the Preferential Import Tariff Schedule issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance.
Article 1. Amendments and supplements to Section I - Explanations and conditions for applying preferential import duty rates at Chapter 98
1. Amending and supplementing Clause 1.25, Section I :
“1.25. Group 98.25: Dermal filler (Restylane); Skin function support cream, scar reduction gel (such as Xclair, Atopiclair, Dermatix)”
2. Supplementing Clause 2.7 in Section I:
2.7 Goods such as skin function support cream, scar reduction gel in group 98.25 must comply with the import medical equipment dossier as prescribed in Circular No. 24/2011/TT-BYT dated June 21, 2011 of the Ministry of Health guiding the import of medical equipment.
Article 2. Supplement Section II - List of Groups of Goods, Goods and Rates of Preferential Import Duties (Chapter 98) as follows:
|
Item Code |
Description of Goods |
Corresponding code at Section I Appendix II |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||||
|
9825 |
00 |
00 |
Dermal filler (Restylane); Skin function support cream, scar reduction gel (such as Xclair, Atopiclair, Dermatix) |
3304 |
99 |
90 |
10 |
Article 3. Effectiveness
This Circular takes effect from October 11, 2013./.
|
Place of Receipt: |
DEPUTY MINISTER |
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