Circular No. 140/2009/TT-BTC amends the tariff code and preferential import tax rate for LCD panels, in accordance with Decision No. 106/2007/QĐ-BTC. This Circular shall take effect 45 days from the date of signature.
要点
- LCD panels belong to Group 85.29 → the preferential import tax rate is adjusted
- This Circular shall take effect 45 days from the date of signature
🌐 本文件的社会影响
- LCD panel manufacturing enterprises will be affected by changes in import taxes, which may increase or decrease costs depending on the new tax rate
- Consumers may have to pay higher prices for products using LCD panels if businesses pass on the costs to customers
❓ 常见问题
What is the new preferential import tax rate for LCD panels?
The new tax rate is not specified in this document, only that it differs from the previous rate according to Decision No. 106/2007/QĐ-BTC.
When does this Circular take effect?
This Circular shall take effect 45 days from the date of signature.
To which group do LCD panels belong under this Circular?
LCD panels belong to Group 85.29.
What must businesses do to comply with this Circular?
Businesses must adjust the tariff code and preferential import tax rate for LCD panels in accordance with the provisions of this Circular.
Will citizens be affected by this Circular?
Yes, consumers may have to pay higher prices for products using LCD panels if businesses pass on the costs to customers.
全文
CIRCULAR
Regarding the amendment of the tariff code and preferential import tax rate for
LCD panels as specified in the Preferential Import Tariff Schedule issued together with Decision
No. 106/2007/QD-BTC of the Ministry of Finance
_________________________________
Pursuant to the Law on Export Duties and Import Duties 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 Schedule according to the list of taxable goods categories and the tax rate range for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tax rate range for 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 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 provides guidance on the preferential import tax rate for LCD items under subheading 85.29 in the Export Tariff Schedule and the Preferential Import Tariff Schedule as follows:
Article 1. Preferential import tax rate for LCD panel items
Adjust the preferential import tax rate for LCD panel items under subheading 85.29 in the Export Tariff Schedule and the Preferential Import Tariff Schedule issued together with Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Ministry of Finance and subsequent Decisions amending and supplementing to new tariff codes and preferential import tax rates issued together with this Circular.
Article 2. Effective Date
This Circular shall take effect and be applied to Customs Declaration Forms for imported goods registered with customs authorities 45 days from the date of signature./.
DEPUTY MINISTER
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：