Circular No. 152/2009/TT-BTC stipulates detailed commodity codes and adjusts export tax rates for certain mineral products under subheading 2614, applicable to import customs declarations.
要点
- Based on the Law on Export Tax and Import Tax and Government Decrees, this Circular provides detailed guidance on commodity codes and adjustments to export tax rates for certain mineral products under subheading 2614.
- This Circular applies to import customs declarations registered more than 45 days from the date of issuance.
- The new commodity codes and tax rates are detailed in the Preferential Import Tariff and the List attached hereto.
🌐 本文件的社会影响
- Positive impact: Helps improve tax management efficiency for mineral products.
- Negative impact: May cause difficulties for businesses in the customs declaration process if they are not familiar with the new regulations.
❓ 常见问题
What is the duration of application for this Circular?
This Circular takes effect and applies to import customs declarations registered more than 45 days from the date of issuance.
Which group of mineral products have their tax rates adjusted?
This Circular adjusts tax rates for certain mineral products under subheading 2614 in the Export Tariff and Preferential Import Tariff.
Where are the new commodity codes detailed?
The new commodity codes and tax rates are detailed in the Preferential Import Tariff and the List attached hereto.
What is the duration of application for this Circular?
This Circular takes effect from the date of issuance and applies to import customs declarations registered more than 45 days from the date of issuance.
Is it necessary to comply with this Circular when declaring customs?
Yes, businesses and individuals are responsible for complying with this Circular when declaring imported goods at customs.
全文
CIRCULAR
Regarding detailed commodity codes and adjustment of export tax rates for certain items under subheading 2614
in the Export Tariff, in the Export Tax Schedule,
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 tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group;
____________________
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 and Resolution No. 710/2008/NQ-UBTVQH12 on amending 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 according to the list of taxable categories and tax rate brackets for each category, the Import Tariff with Preferential Rates according to the list of taxable categories and preferential tax rate brackets 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 guides the detailed implementation of commodity codes and export tax rates for certain mineral items under subheading 2614 in the Export Tariff, the Import Tariff with Preferential Rates as follows:
Article 1. Detailed commodity codes and adjustment of tax rates.
Additional detail of commodity codes in the Import Tariff with Preferential Rates and adjustment of export tax rates for certain mineral items under subheading 2614 as stipulated in the Export Tariff, the Import Tariff with Preferential Rates issued together with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance and subsequent Decisions amending and supplementing to new commodity codes and export tax rates as specified in the List attached hereto.
Article 2. Effective Date.
This Circular takes effect and applies to Customs Declaration Forms for imported goods registered with Customs authorities 45 days from the date of signature./.
DEPUTY MINISTER
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