Circular No. 148/2012/TT-BTC guides the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.

CIRCULAR

Guidelines for implementing preferential import tariff rates for certain goods

belonging to group 2710 in the Preferential Import Tariff Schedule

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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 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate ranges for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;

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 the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;

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;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule,

Article 1. Preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule

Amend the preferential import tariff rates for certain goods under subheading 2710 as stipulated in the Preferential Import Tariff Schedule issued by Circular No. 109/2012/TT-BTC dated July 3, 2012 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule to new preferential import tariff rates as specified in the List attached hereto.

Article 2. Effective Date

This Circular takes effect from September 12, 2012 and replaces Circular No. 109/2012/TT-BTC dated July 3, 2012 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.