This Circular amends the preferential import tax rate for synthetic staple fiber products from polyester under tariff code 5503.20.00 in the Preferential Import Tariff Schedule, to be applied from October 11, 2015.
适用范围
Importer of synthetic staple fiber products from polyester under tariff code 5503.20.00
要点
- Synthetic staple fiber products from polyester under tariff code 5503.20.00 shall be subject to a preferential import tax at a rate of 2% (Article 1).
- This Circular takes effect from October 11, 2015.
- The preferential import tax rates for synthetic staple fiber products from aramid, acrylic or modacrylic, polypropylene, and other types under tariff codes 5503.11.00, 5503.19.00, 5503.30.00, 5503.40.00, and 5503.90.00 remain at 0%.
- This Circular does not specify specific import procedures but adjusts the preferential import tax rate applicable to synthetic staple fiber products from polyester under tariff code 5503.20.00.
- Importers must comply with the new preferential import tax rate when importing the aforementioned product from the date this Circular takes effect.
🌐 本文件的社会影响
- To adjust the preferential import tax policy to align with economic conditions.
- Increase state budget revenue from synthetic staple fiber products from polyester under tariff code 5503.20.00.
- Cause financial difficulties for enterprises importing these products.
❓ 常见问题
What is the new preferential import tax rate for synthetic staple fiber products from polyester under tariff code 5503.20.00?
The new preferential import tax rate is 2%.
When does this Circular take effect?
This Circular takes effect from October 11, 2015.
What is the preferential import tax rate for synthetic staple fiber products from aramid, acrylic or modacrylic, polypropylene, and other types under tariff codes 5503.11.00, 5503.19.00, 5503.30.00, 5503.40.00, and 5503.90.00?
The preferential import tax rate for these products remains at 0%.
Must importers comply with the new preferential import tax rate?
Yes, importers must comply with the new preferential import tax rate from the date this Circular takes effect.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
NUMBER: 131/2015/TT-BTC |
HA NOI, AUGUST 27, 2015 |
CIRCULAR
AMENDING THE RATE OF THE IMPORT DUTY AD VALOREM ON COMPOSITE SPUNS FROM POLYESTERS UNDER CODE 5503.20.00 IN THE IMPORT DUTY WAIVER TARIFF SCHEDULE ISSUED TOGETHER WITH CIRCULAR NO. 164/2013/TT-BTC OF NOVEMBER 15, 2013 ISSUED BY THE MINISTER 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 goods categories and tax rate ranges for each category, and the Import Duty Waiver Tariff Schedule according to the list of taxable goods categories and duty waiver rate ranges for 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 Decree No. 215/2013/NĐ-CP dated December 23, 2013 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 the rate of the import duty ad valorem on composite spuns from polyester under code 5503.20.00 in the Import Duty Waiver Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Article 1. Amending the rate of the import duty ad valorem
Amend the rate of the import duty ad valorem on composite spuns from polyester under code 5503.20.00 in the Import Duty Waiver Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|
|
|
|
|
55.03 |
Composite spun, not combed, not carded, or not otherwise processed for spinning. |
|
|
|
- From nylon or other polyamides: |
|
|
5503.11.00 |
-- From aramids |
0 |
|
5503.19.00 |
- Paddy: |
0 |
|
5503.20.00 |
- From polyesters |
2 |
|
5503.30.00 |
- From acrylic or modacrylic |
0 |
|
5503.40.00 |
- From polypropylene |
0 |
|
5503.90.00 |
- Other |
0 |
|
|
|
|
Article 2. Effective Date
This Circular takes effect from October 11, 2015./.
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DEPUTY MINISTER
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