Circular No. 125/2013/TT-BTC amends the preferential import tax rates for certain specific goods. This document redefines the tax rates for goods with codes such as 2836.30.00, 2916.31.00, 3302.10.90, and 3824.90.70.
Đối tượng áp dụng
The importer of goods subject to the tariff codes specified in this Circular.
Các điểm cốt lõi
- Carbonate, peroxocarbonate (percarbonate), and commercial ammonium carbonate containing urea (code 2836.30.00) -> shall pay the new preferential import tax rate of 5%.
- Benzoic acid, its salts, and esters (code 2916.31.00) -> shall pay the new preferential import tax rate of 5%.
- Mixtures of aromatic substances and other preparations made from aromatic substances for the production of beverages (code 3302.10.90) -> shall pay the new preferential import tax rate of 8%.
- Other chemical preparations used in food processing (code 3824.90.70) -> shall pay the new preferential import tax rate of 6%.
🌐 Tác động xã hội từ văn bản này
- The importer of goods subject to the tariff codes specified in this Circular will be subject to the new tax rate, which may be higher or lower than before.
- With the change in tax rates, the import costs for certain specific goods may increase or decrease depending on the specific case.
❓ Câu hỏi thường gặp
What is the new tax rate for code 2836.30.00?
The new tax rate for code 2836.30.00 is 5%.
When does this Circular take effect?
This Circular takes effect from October 14, 2013.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 125/2013/TT-BTC |
Hanoi, August 30, 2013 |
CIRCULAR
Amending the preferential import tax rate
for certain goods under tariff item numbers 2836.30.00, 2916.31.00,
3302.10.90, 3824.90.70 in the Preferential Import Tariff Schedule
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 Tax Schedule according to the list of taxable commodity groups and tax rates for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rates for each 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 to amend the preferential import tax rate for certain goods in the Preferential Import Tariff Schedule.
Article 1. Amending the rate of the import duty ad valorem
Amending the preferential import tax rate for certain goods under tariff item numbers 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 as specified in the Preferential Import Tariff Schedule according to the List of Taxable Goods at Section I, Appendix II issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance to new preferential import tax rates as specified in the List issued together with this Circular.
Article 2. Effectiveness
This Circular takes effect from October 14, 2013.
|
Place of Receipt: |
DEPUTY MINISTER |
LIST
PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS IN THE PREFERENTIAL IMPORT TARIFF SCHEDULE
(Issued together with Circular No. 125/2013/TT-BTC dated August 30, 2013 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
|
28.36 |
Carbonate; peroxocarbonate (percarbonate); commercial ammonium carbonate containing ammonium carbamate. |
|
|
2836.30.00 |
- Sodium hydrogen carbonate (sodium bicarbonate) |
5 |
|
|
|
|
|
29.16 |
Unsaturated monocarboxylic acids, monocyclic carboxylic acids, their anhydrides, halides, peroxides, and peroxyacids; their halogenated, sulfonated, nitro-, or nitrosylated derivatives. |
|
|
2916.31.00 |
- - Benzoic acid, its salts and esters |
5 |
|
|
|
|
|
33.02 |
Mixtures of aromatic substances and mixtures (including alcohol solutions) mainly consisting of one or more of these aromatic substances, used as raw materials in industry; other products made from aromatic substances, used for producing beverages. |
|
|
3302.10.90 |
- Paddy: |
8 |
|
38.24 |
Prepared binders for casting molds or cores; chemical products and preparations of the chemical or related industries (including products and preparations containing mixtures of natural products), not elsewhere specified or included. |
|
|
3824.90.70 |
- - Other chemical products, used in food processing |
6 |
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