Circular No. 154/2012/TT-BTC Amending the preferential import tariff rates for goods under HS code 2815.11.00 and HS code 2842.10.00 in the Preferential Import Tariff Schedule

Circular No. 154/2012/TT-BTC amends the preferential import tariff rates for goods under HS code 2815.11.00 and HS code 2842.10.00, to be applied from November 2, 2012.

Số hiệu154/2012/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật25/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành18/09/2012
Ngày áp dụng02/11/2012
Ngày hết hiệu lực01/01/2013
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 154/2012/TT-BTC amends the preferential import tariff rates for goods under HS code 2815.11.00 and HS code 2842.10.00, to be applied from November 2, 2012.

Các điểm cốt lõi

  • Solid sodium hydroxide (caustic soda) has a tariff rate of 3%, while aqueous solution form (caustic soda or liquid soda) has a tariff rate of 20%;
  • Potassium hydroxide (potash lye), sodium or potassium peroxide are exempt from preferential import tariffs;
  • Double or complex silicates, including aluminosilicates, whether or not chemically defined, have a tariff rate of 5%;
  • Other salts such as sodium arsenite, salts of copper or chromium, other fulminates, cyanates and thiocyanates, and other salts are exempt from preferential import tariffs;
  • This Circular takes effect from November 2, 2012.

🌐 Tác động xã hội từ văn bản này

  • Enterprises producing or importing solid sodium hydroxide will pay a tariff rate of 3%, whereas enterprises importing aqueous solution form (caustic soda or liquid soda) will face a higher rate of 20%;
  • Goods like potassium hydroxide, sodium or potassium peroxide are exempt from tariffs, thereby reducing the burden on enterprises;
  • Enterprises importing double or complex silicates, including aluminosilicates, will pay a tariff rate of 5%, increasing import costs;
  • Other salts such as sodium arsenite, salts of copper or chromium, other fulminates, cyanates and thiocyanates, and other salts are exempt from tariffs, thereby reducing the burden on enterprises;

❓ Câu hỏi thường gặp

What is the preferential import tariff rate for solid sodium hydroxide?

The preferential import tariff rate for solid sodium hydroxide is 3%.

Is sodium arsenite subject to preferential import tariffs?

No, sodium arsenite is exempt from preferential import tariffs under this Circular.

When does Circular No. 154/2012/TT-BTC take effect?

This Circular takes effect from November 2, 2012.

What is the preferential import tariff rate for potassium hydroxide (potash lye)?

Potassium hydroxide (potash lye) is exempt from preferential import tariffs under this Circular.

Which goods are exempt from preferential import tariffs?

Potassium hydroxide, sodium or potassium peroxide, sodium arsenite, salts of copper or chromium, other fulminates, cyanates and thiocyanates, and other salts are exempt from preferential import tariffs.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 154/2012/TT-BTC
Hanoi, September 18, 2012

CIRCULAR
Amending the preferential import tariff rates for goods with HS codes 3909.10.10 and 3909.20.10 in the Preferential Import Tariff Schedule
belonging to subheading 2815.11.00 and subheading 2842.10.00 in the Preferential Import Tariff Schedule
______________________________
 
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 based on the list of taxable goods categories and tax rates for each category, and the Preferential Import Tariff based on the list of taxable goods categories and preferential tariff rates for each category;
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 hereby issues this Circular amending the preferential import tariff rates applicable to goods under subheading 2815.11.00 and subheading 2842.10.00 in the Preferential Import Tariff.

Article 1. Preferential Import Tariff Rate

Amend the preferential import tariff rates applicable to goods under subheading 2815.11.00 and subheading 2842.10.00 in the Preferential Import Tariff issued together with Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on the issuance of the Export Tariff and the Preferential Import Tariff based on the list of taxable goods as follows:

Item Code

Description of Goods

Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals.

(%)

28.15

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); sodium peroxide or potassium peroxide.

 

 

- Sodium hydroxide (caustic soda):

 

2815.11.00

-- Solid form

3

2815.12.00

-- Aqueous solution form (alkaline soda or liquid soda)

20

2815.20.00

- Potassium hydroxide (caustic potash)

0

2815.30.00

- Sodium or potassium peroxide

0

 

 

 

28.42

Other salts of inorganic acids or peroxo acids (including aluminum silicates whether or not chemically defined), except azides.

 

2842.10.00

- Double or complex salts, including alumino silicates whether or not chemically defined

5

2842.90

- - Of ducks, geese

 

2842.90.10

-- Sodium arsenite

0

2842.90.20

-- Salts of copper or chromium

0

2842.90.30

-- Other fulminates, cyanates and thiocyanates

0

2842.90.90

- Paddy:

0

Article 2. Effective Date

This Circular shall take effect from November 2, 2012./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai

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154/2012/TT-BTC
Circular No. 154/2012/TT-BTC Amending the preferential import tariff rates for goods under HS code 2815.11.00 and HS code 2842.10.00 in the Preferential Import Tariff Schedule
Expired

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