Circular No. 162/2009/TT-BTC amends preferential import tariff rates for dairy products in the Preferential Import Tariff Schedule. This Circular takes effect 45 days from the date of signature.
Các điểm cốt lõi
- Import enterprises importing dairy products → shall be subject to the new tariff rate specified in Appendix I of this Circular, differing from the previous rate.
- The Ministry of Finance → guides the classification of powdered milk products according to Appendix II of this Circular to apply appropriate codes and calculate taxes.
🌐 Tác động xã hội từ văn bản này
- Import enterprises importing dairy products will bear additional costs due to changes in tariff rates, which may affect the final product price.
- Consumers → may have to pay more for dairy products due to increased import costs.
❓ Câu hỏi thường gặp
What is the new tariff rate for dairy products?
This Circular does not specify a specific rate but directs adjustments to the tariff rate according to Appendix I of this Circular.
What must import enterprises do to comply with this Circular?
Enterprises must apply the new tariff rate specified in Appendix I and follow the guidance on classifying powdered milk products in Appendix II of this Circular.
When does this Circular take effect?
This Circular takes effect 45 days from the date of signature.
How does the Ministry of Finance guide classification?
The Ministry of Finance guides the classification of powdered milk products in Appendix II of this Circular to apply appropriate codes and calculate taxes.
To whom does this Circular apply?
This Circular does not specify clearly, but it may apply to enterprises importing dairy products and customs authorities.
Toàn văn
CIRCULAR
Regarding the amendment of preferential import tax rates for milk in the Preferential Import Tariff Schedulegoods
milk in the List of Preferential Import Tariffs
_______________
Pursuant to the Law on Export Tax and Import Tax 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, and 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 guides the implementation of preferential import tax rates and explains the classification for certain dairy products in the Preferential Import Tariff Schedule as follows:
Article 1. Import duty rate for milk
Adjust the preferential import tax rates for certain groups of dairy products under subheadings 04.02 and 19.01 as specified in Appendix 1 issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tariff Schedule, the Preferential Import Tariff Schedule, and amendments and supplements thereto to new preferential import tax rates as specified in the List attached to this Circular (Appendix I).
Article 2. Classification guidance
To ensure appropriate coding and taxation in accordance with this Circular, the Ministry of Finance provides guidance on the classification of powdered milk products in Appendix II attached to this Circular.
Article 3. Effectiveness
This Circular takes effect 45 days from the date of signature./.
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