Decision No. 1759/QD-BTC Regarding the Correction of Circular No. 82/2012/TT-BTC dated May 22, 2012 of the Ministry of Finance

This Decision corrects certain typographical errors in Circular No. 82/2012/TT-BTC on preferential import tariffs for goods from Cambodia, applicable to customs authorities and related units.

Số hiệu1759/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Đức Chi
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành11/07/2012
Ngày áp dụng17/02/2012
Ngày hết hiệu lực31/12/2013
Tình trạngExpired
✦ Tóm lược thông minh

This Decision corrects certain typographical errors in Circular No. 82/2012/TT-BTC on preferential import tariffs for goods from Cambodia, applicable to customs authorities and related units.

Các điểm cốt lõi

  • The Ministry of Finance corrects typographical errors in Circular No. 82/2012/TT-BTC on preferential import tariffs for goods from Cambodia
  • Conditions for applying a preferential import tariff rate of 0% are specifically adjusted
  • The term 'qui định' in Circular No. 82/2012/TT-BTC is corrected to 'quy định'
  • The list of imported goods including rice and other types of grain is narrowed down to only include various types of rice
  • Tobacco leaf materials are clearly listed in Appendix 1 of the Circular

🌐 Tác động xã hội từ văn bản này

  • To make the preferential import tariff policy for goods from Cambodia clearer and more accurate
  • Affected are enterprises importing goods from Cambodia who need to update their information to comply with the law

❓ Câu hỏi thường gặp

Why must the Ministry of Finance correct Circular No. 82/2012/TT-BTC?

To adjust typographical errors and inaccuracies in the initial circular, ensuring the accuracy of the legal text.

What should enterprises importing goods from Cambodia do after the Circular has been corrected?

They need to update adjustments regarding the list of goods and tariff rates to comply with legal regulations.

Toàn văn

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 1759/QD-BTC

Hanoi, July 11, 2012

 

Pursuant to …;

REGARDING THE CORRECTION OF CIRCULAR NO. 82/2012/TT-BTC DATED MAY 22, 2012 OF THE MINISTRY OF FINANCE

THE MINISTER OF FINANCE

BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS NO. 17/2008/QH12 dated June 3, 2008;

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

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 Policy Department;

DECISION:

Article 1. Correcting typographical errors in Circular No. 82/2012/TT-BTC dated May 22, 2012 guiding preferential import tax rates for goods imported from the Kingdom of Cambodia as follows:

Serial number

Circular No. 82/2012/TT-BTC has printed

Amend to read as follows

1

Article 2. Conditions for applying the zero percent special preferential import tariff rate

Article 2. Conditions for applying the zero percent special preferential import tariff rate

2

In Circular No. 82/2012/TT-BTC, the phrase "qui định" was printed

"quy định"

3

At line 3 from the bottom of page 2 (Clause 3, Article 3) of the printed Circular, it states "Imported rice of all kinds"

"Imported rice of various types"

4

In Group 24.01 of Appendix 1 of Circular No. 82/2012/TT-BTC, it was printed "…raw tobacco leaves"

"waste tobacco leaves"

Article 2. This Decision shall take effect from February 17, 2012 to December 31, 2013 and is an integral part of Circular No. 82/2012/TT-BTC dated May 22, 2012 of the Ministry of Finance.

Article 3. The Director of the Tax Policy Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision.

 

 

Place of Receipt:
- Central Party Office and Party committees;
- National Assembly's Office;
- Office of the General Secretary;
- President's Office;
- Supreme People's Court, Supreme People's Procuracy;
- State Audit Agency;
- Office of the Central Steering Committee for Combating Corruption;
- Ministries, agencies equivalent to ministries, and government agencies;
- Provincial People's Committees, Municipal People's Committees directly under the Central Government;
- Ministry of Justice's Legal Documents Inspection Department;
- Official Gazette;
- Units under and directly affiliated with the Ministry of Finance;
- Customs Departments of provinces and cities;
- Government Portal, Ministry of Finance Portal;
- To be filed: VT, VP.

TUQ. MINISTER
DIRECTOR OF THE OFFICE




Nguyen Duc Chi

 

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