Circular No. 139/2014/TT-BTC amends the preferential import tax rates for certain goods under Groups 84.58 and 84.59 in the Preferential Import Tariff Schedule, specifically metal lathes and machine tools used for drilling, boring, milling, threading, or tapping by metal removal methods.
적용 범위
Importers of goods under Groups 84.58 and 84.59
핵심 사항
- Importers of numerically controlled metal lathes (Group 84.58) are exempt from preferential import tax.
- Importers of mobile combined tool heads used for drilling, boring, milling, threading, or tapping by metal removal methods (Group 84.59), whether electrically powered or not, are exempt from preferential import tax.
- Mechanical machining machines not yet produced domestically belonging to Groups 84.54 to 84.63 with preferential import tax rates greater than 0% shall apply a preferential import tax rate of 0%.
- The list of domestically produced goods is based on the regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.
- This Circular takes effect from November 7, 2014.
🌐 이 문서의 사회적 영향
- Importers of metal lathes and machine tools being exempt from preferential import tax helps reduce input costs and increase competitiveness.
- Domestic mechanical machining machine manufacturers may face difficulties due to competition from duty-free imported goods.
- Exemption of taxes for goods not yet produced domestically creates incentives to promote the development of the machinery manufacturing industry.
❓ 자주 묻는 질문
Must importers of numerically controlled metal lathes under Group 84.58 pay preferential import tax?
No, importers are exempt from preferential import tax for this item.
What is the preferential import tax rate for electrically powered machine tools under Group 84.59?
Exempt from preferential import tax (0%).
Goods not yet produced domestically with preferential import tax rates greater than 0% will be subject to which tax rate?
Apply a preferential import tax rate of 0%.
The list of domestically produced goods is based on the regulations of which authority?
Based on the regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.
When does this Circular take effect?
From November 7, 2014.
전문
CIRCULAR
Amend the preferential import tax rate for certain petroleum products
belonging to groups 84.58 and 84.59 in the Import Tariff for Preferential Treatment issued together with
Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry 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 on the issuance of the Export Tariff according to the list of goods subject to tax and the tax rate framework for each group of goods, the Import Tariff for Preferential Treatment according to the list of goods subject to tax and the preferential tariff rate framework for each group of goods;
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 issues this Circular amending the preferential import tariff rates for certain items belonging to groups 84.58 and 84.59 in the Import Tariff for Preferential Treatment issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
Article 1. Amending the rate of the import duty ad valorem
Amending the preferential import tariff rates for certain items belonging to groups 84.58 and 84.59 in the Import Tariff for Preferential Treatment issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance, issuing the Export Tariff, the Import Tariff for Preferential Treatment according to the list of taxable goods as follows: Code Description Tax Rate (%)
|
Goods |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
|
84.58 |
Metal lathes (including machining centers) for metal turning. |
|
|
|
- Horizontal lathes: |
|
|
8458.11.00 |
- - Gooncylindersdevelopmentn sNo. |
0 |
|
|
- Other lathes: |
|
|
8458.91.00 |
- - Gooncylindersdevelopmentn sNo. |
0 |
|
|
|
|
|
84.59 |
Machine tools (including mobile combined processing heads) used for drilling, boring, milling, threading, or tapping by metal cutting methods, excluding lathes (including machining centers) of heading 84.58. |
|
|
8459.10 |
- Mobile combined processing heads: |
|
|
8459.10.10 |
- - Electrically operatedlogong |
0 |
|
8459.10.20 |
- - Not electrically operated |
0 |
|
|
- Other drills: |
|
|
8459.21.00 |
- - Gooncylindersdevelopmentn sNo. |
0 |
|
|
- Other boring-milling machines: |
|
|
8459.31.00 |
- - Gooncylindersdevelopmentn sNo. |
0 |
Article 2. Principles for adjusting preferential import tariff rates for mechanical processing machinery that is not domestically produced
In cases where mechanical processing machinery items belonging to headings 84.54 to 84.63 of the Import Tariff for Preferential Treatment issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance, which are not domestically produced, have preferential import tariff rates specified in the Import Tariff for Preferential Treatment greater than 0%, such items shall be subject to a preferential import tariff rate of 0%. The list of domestically produced items is based on the regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.
Article 3. Effectiveness
This Circular takes effect from November 7, 2014.
DEPUTY MINISTER
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