Circular No. 120/2013/TT-BTC amends and supplements the description of goods in subheading 9825 under Chapter 98 as stipulated in the Preferential Import Tariff Schedule issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance.

 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:

Article 3. Effectiveness

This Circular takes effect from October 11, 2013./.