Circular No. 15/2009/TT-BTC guides the implementation of preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule.

CIRCULAR

Guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule

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 commodity groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity 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 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 issues guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:

Article 1. Adjust the preferential import tax rate for certain goods under subheading 2710 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 and subsequent decisions amending and supplementing issued by the Minister of Finance to the new preferential import tax rate as specified in the List attached to this Circular.

Article 2. This Circular takes effect 45 days from the date of signature and applies to customs declarations for imported goods registered with customs authorities from January 24, 2009 onwards./.