This Circular sets preferential import tax rates for certain gasoline and oil products under Group 2710 and revokes previous Circulars. It applies from July 6, 2009, for customs declarations.
Key points
- Pursuant to Decision No. 106/2007/QĐ-BTC, preferential import tax rates for certain gasoline and oil products under Group 2710 are adjusted.
- This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered from July 6, 2009.
- Circular No. 119/2009/TT-BTC of the Ministry of Finance on preferential import tax rates for certain goods under Group 2710 is revoked.
🌐 Social impact of this document
- Citizens and businesses must comply with the new tax rate, which may affect import costs.
- Enterprises in the petroleum sector need to adjust their import plans to align with the new tax rate.
❓ Frequently asked questions
What is the new tax rate?
This Circular does not specify the new tax rate but refers to adjustments made pursuant to Decision No. 106/2007/QĐ-BTC.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered from July 6, 2009.
Which goods are affected?
This Circular only adjusts preferential import tax rates for certain gasoline and oil products under Group 2710.
Which Circular is revoked by this Circular?
This Circular revokes Circular No. 119/2009/TT-BTC of the Ministry of Finance guiding the implementation of preferential import tax rates for certain goods under Group 2710.
Full text
CIRCULAR
Guidelines for implementing preferential import tax rates for certain goods belonging to group 2710 in the Preferential Import Tariff Schedule
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Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 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 based on the list of taxable commodity groups and tariff ranges for each group, and the Preferential Import Tariff based on the list of taxable commodity groups and preferential tariff ranges for each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
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 issues guidelines for implementing preferential import tax rates for certain goods belonging to subheading 2710 in the Preferential Import Tariff as follows:
Article 1. Tax Rate Levels
Adjust the preferential import tax rate levels for certain gasoline and oil products under subheading 2710 specified in the Preferential Import Tariff issued together with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tax rate levels as stipulated in the List attached to this Circular.
Article 2. Effective Date
1. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from July 6, 2009.
2. Repeal Circular No. 119/2009/TT-BTC dated June 10, 2009 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff.
DEPUTY MINISTER
DEPUTY MINISTER
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