Circular No. 17/2014/TT-BTC amends the preferential import tariff rate for cassava products under subheading 07.14 in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC.
적용 범위
Importers of cassava products under subheading 07.14
핵심 사항
- Importers of cassava products under subheading 07.14 shall pay a preferential import tariff rate of 3% (Article 1).
- This Circular takes effect from March 25, 2014.
- The preferential import tariff rate applies to all types of cassava products under subheading 07.14, including sliced or pelletized cassava and frozen cassava (Article 1).
- This Circular does not specify specific conditions for importers of cassava products.
- The preferential import tariff rate applicable to all types of cassava products under subheading 07.14 is 3% (Article 1).
🌐 이 문서의 사회적 영향
- Importers of cassava products will be subject to a preferential import tariff rate of 3%, facilitating management and state budget revenue collection.
- Businesses trading in cassava products may face difficulties with import costs, but at the same time benefit from the stability of the tariff rate.
❓ 자주 묻는 질문
What is the preferential import tariff rate for cassava products under subheading 07.14?
The preferential import tariff rate applicable to all types of cassava products under subheading 07.14 is 3%.
When does this Circular take effect?
Circular No. 17/2014/TT-BTC takes effect from March 25, 2014.
전문
CIRCULAR
AMENDING THE RATE OF IMPORT DUTY ON TAPIRACILLO BELONGING TO GROUP 07.14
group 07.14 IN THE GRANTED IMPORT DUTY TARIFF ANNEXED TO CIRCULAR
NUMBER 164/2013/TT-BTC DATED NOVEMBER 15, 2013 ISSUED BY THE MINISTRY OF FINANCE
_____________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
WHEREAS RESOLUTION NUMBER 295/2007/NQ-UBTVQH12 DATED SEPTEMBER 28, 2007 ON THE ISSUE OF THE EXPORT TARIFF AND THE IMPORT DUTY TARIFF WITH TAX RATES FOR EACH GROUP OF GOODS;
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 Decree No. 215/2013/NĐ-CP dated December 23, 2013 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 ISSUES THIS CIRCULAR TO AMEND THE RATE OF IMPORT DUTY ON TAPIRACILLO BELONGING TO GROUP 07.14 IN THE GRANTED IMPORT DUTY TARIFF ANNEXED TO CIRCULAR NUMBER 164/2013/TT-BTC DATED NOVEMBER 15, 2013 ISSUED BY THE MINISTRY OF FINANCE.
Article 1. Amending the rate of the import duty ad valorem
AMENDING THE RATE OF IMPORT DUTY ON TAPIRACILLO BELONGING TO GROUP 07.14 IN THE GRANTED IMPORT DUTY TARIFF ANNEXED TO CIRCULAR NUMBER 164/2013/TT-BTC DATED NOVEMBER 15, 2013 ISSUED BY THE MINISTRY OF FINANCE TO ISSUE THE EXPORT TARIFF AND THE GRANTED IMPORT DUTY TARIFF FOR GOODS SUBJECT TO TAX AS FOLLOWS:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|
07.14 |
TAPIRACILLO, YUCA, TARO, JERUSALEM ARTICHOKE, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH A HIGH CONTENT OF STARCH OR INULIN, FRESH, COOLED, FROZEN OR DRIED, SLICED OR FORMED INTO PELLETS; SAGO PALM CORE. |
|
|
0714.10 |
- Cassava: |
|
|
|
- - Shelled or made into pellets: |
|
|
0714.10.11 |
- - - Dried slices |
3 |
|
0714.10.19 |
- - Of chickens of the species Gallus domesticus |
3 |
|
|
- - - Other |
|
|
0714.10.91 |
- - - Frozen |
3 |
|
0714.10.99 |
- - Of chickens of the species Gallus domesticus |
3 |
Article 2. Effective Date
THIS CIRCULAR SHALL TAKE EFFECT FROM MARCH 25, 2014./.
DEPUTY MINISTER
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