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.
Key points
- 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.
🌐 Social impact of this document
- 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;
❓ Frequently asked questions
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.
Full text
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
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