Circular No. 138/2009/TT-BTC On Adjusting the Preferential Import Tariff Rates for Certain Electrical Equipment Items in the Preferential Import Tariff Schedule

CIRCULAR

Regarding adjustment of preferential import tax rates for certain electrical equipment items 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 regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable goods groups and the preferential tax rate range 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 guides the implementation of preferential import tax rates for certain items in the Preferential Import Tariff Schedule as follows:

Article 1. Import tax rate

Adjust the preferential import tax rate for electrical equipment items specified in the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new import tax rate specified in the List attached hereto.

Article 2. Effective Date

This Circular takes effect and applies to customs declarations for imported goods registered with customs authorities 45 days from the date of signature.