Circular No. 135/2009/TT-BTC adjusts the preferential import tax rate for the product Oxadiazon (min 94%) to manage and control its importation. This Circular applies to enterprises importing Oxadiazon.
Đối tượng áp dụng
Enterprises importing Oxadiazon (min 94%).
Các điểm cốt lõi
- Enterprises importing Oxadiazon (min 94%) → shall bear the new adjusted preferential import tax rate, specifically the commodity code and the tax rate set forth in this Circular.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps effectively manage the importation of Oxadiazon, ensuring safety for agriculture.
- Negative impact: May increase import costs for enterprises if the new tax rate is higher than before.
❓ Câu hỏi thường gặp
What is the new tax rate?
This Circular does not specify the exact tax rate but mentions the adjustment of the commodity code and the new tax rate. The specific tax rate should be referred to in the accompanying Circular.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance and applies to customs declarations for imported goods registered with customs authorities.
Who is affected by this Circular?
This Circular only applies to enterprises importing Oxadiazon (min 94%).
Will there be penalties for non-compliance?
This Circular does not mention penalty provisions, but violations of tax rates will be handled by customs authorities according to current regulations.
What is the commodity code for Oxadiazon (min 94%)?
This Circular only refers to the adjustment of the commodity code and the new tax rate for the product Oxadiazon (min 94%), but does not specify the exact commodity code. Detailed information should be referred to in the accompanying Circular.
Toàn văn
CIRCULAR
Regarding the adjustment of the preferential import tax rate for the item Oxadiazon (minimum 94%)
进口享有优惠的货物Oxadiazon（最低94%）
________________________________
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 according to the list of taxable goods categories and the tariff range applicable to each category, and the Preferential Import Tariff according to the list of taxable goods categories and the preferential tariff range applicable to each category;
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 hereby guides the implementation of the preferential import tax rate for the item Oxadiazon (minimum 94%) as follows:
Article 1. The import tax rate for the item Oxadiazon (minimum 94%).
Adjust the preferential import tax rate for the item Oxadiazon (minimum 94%) belonging to group 29.34 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Ministry of Finance on the issuance of the Export Tariff and the Preferential Import Tariff with new item codes and preferential import tax rates attached to this Circular.
Article 2. Effective Date.
This Circular shall take effect and be applied to customs declarations for imported goods registered with customs authorities 45 days from the date of signature./.
DEPUTY MINISTER
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