Circular No. 173/2014/TT-BTC amends the preferential import tax rates for certain goods to implement the WTO commitment for 2015, effective from January 1, 2015.
要点
- Enterprises → are permitted to import goods subject to new preferential tax rates as set out in the List attached to this Circular → specific tax rates may change (such as 0%, 5%, 10%...)
- Customs authorities → must apply the new preferential tax rates during the process of controlling and collecting import taxes.
🌐 本文件的社会影响
- Enterprises will save on import costs due to the adjustment of preferential tax rates in line with the WTO commitment, creating a competitive advantage.
- Consumers may benefit from lower prices of imported goods if the preferential tax rates are reduced.
❓ 常见问题
What is the new preferential tax rate?
The new preferential tax rates are specified in the List attached to this Circular, such as 0%, 5%, 10%... (specific details should be checked in the List).
When does this Circular take effect?
This Circular takes effect from January 1, 2015.
What actions must enterprises take to comply with this Circular?
Enterprises must update and apply the new preferential tax rates during the importation of goods according to the List attached to this Circular.
Are there any goods that have their preferential tax rates increased?
This Circular only amends preferential import tax rates, so both increases and decreases may occur. Specific details should be checked in the List attached to this Circular.
What actions will customs authorities take when implementing this Circular?
Customs authorities must apply the new preferential tax rates during the process of controlling and collecting import taxes according to the List attached to this Circular.
全文
CIRCULAR
Amending the preferential import tax rate for certain goods in the preferential import tariff schedule
issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance
to implement the World Trade Organization (WTO) commitment in 2015
On the basis of Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the accession protocol to the Agreement establishing the World Trade Organization (WTO) of the Socialist Republic of Vietnam;
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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuing the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
On the basis of The Minister of Finance issues this Circular amending the preferential import tax rate for certain goods in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to implement the World Trade Organization (WTO) commitment in 2015.
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;
Amending the preferential import tax rate for certain goods in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance who issued the Export Tariff Schedule and the Preferential Import Tariff Schedule to become new preferential import tax rates specified in the List attached to this Circular.
Article 1. Amending the rate of the import duty ad valorem
Amend the preferential import tariff rates for certain goods listed in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013, issued by the Minister of Finance, concerning the Export Tariff Schedule and the Preferential Import Tariff Schedule, to new preferential import tariff rates as specified in the List attached to this Circular.
Article 2. Effective Date
This Circular takes effect from January 1, 2015./.
DEPUTY MINISTER
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