Circular No. 138/2009/TT-BTC adjusts the preferential import tariff rates for certain electrical equipment items in the Preferential Import Tariff Schedule. This Circular takes effect 45 days from the date of signature.
要点
- Electrical equipment → subject to new preferential import tariff rates as set out in the List attached to this Circular
- Customs authorities → apply the new tariff rates from the 45th day following the effective date of the Circular
🌐 本文件的社会影响
- Individuals/businesses importing electrical equipment will be affected by changes in costs due to the adjustment of tariff rates
- Domestic manufacturing enterprises may benefit from reduced import tariffs on raw materials/components
❓ 常见问题
What is the new tariff rate for electrical equipment?
The new tariff rates are specified in the List attached to the Circular, but the specific details are not provided in this document.
When does the Circular take effect?
The Circular takes effect 45 days after signing.
Who is subject to the tax?
The taxpayers are businesses importing electrical equipment.
What is the specific list of new tariff rates?
The new tariff rates are specified in the List attached to the Circular, but the detailed contents are not included in this document.
全文
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.
DEPUTY MINISTER
原始文件（PDF）
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