Circular No. 208/2012/TT-BTC amends the preferential import tariff rates for aviation fuel and jet fuel under heading 2710 in the Preferential Import Tariff Schedule.

CIRCULAR

Amending the preferential import tariff rate for aviation gasoline and aircraft fuel under subheading 2710 in the Preferential Import Tariff Schedule

aircraft, aviation fuel belonging to tariff item 2710 in the Preferential Import Tariff Schedule

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Pursuant to the Law on Export Tax and Import Tax 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 goods categories and tax rate ranges for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;

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 the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;

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 amends the preferential import tariff rate for non-alloy steel wire products with HS code 7217.10.39 in the Preferential Import Tariff Schedule.

Article 1. Amending and supplementing some articles of Circular No. 21/2023/TT-BTTTT dated December 31, 2023 of the Ministry of Information and Communications on functions and technical features of the Administrative Procedure Handling Information System at the ministerial and provincial levels (hereinafter referred to as Circular No. 21/2023/TT-BTTTT) as follows: The Ministry of Finance issues Circular amending the preferential import tariff rate for aviation gasoline and aircraft fuel under subheading 2710 in the Preferential Import Tariff Schedule.

Article 1. Amending the rate of the import duty ad valorem

Amends the preferential import tariff rate for aviation gasoline and aircraft fuel under subheading 2710 in the Preferential Import Tariff Schedule according to the Preferential Import Tariff Rate List issued together with Circular No. 148/2012/TT-BTC dated September 11, 2012 of the Minister of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in 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 the date of signature and replaces Circular No. 148/2012/TT-BTC dated September 11, 2012 of the Minister of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.