Circular No. 213/2010/TT-BTC guides the implementation of preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule.

CIRCULAR

Guidelines for implementing the preferential import tariff rate

for certain items under subheading 2710 in the Preferential Import Tariff Schedule

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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 tax rate brackets for each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each commodity group;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;

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;

Based on Circular No. 837/BTC-CST dated January 19, 2010 of the Ministry of Finance, the Ministry of Finance issues guidelines for implementing the preferential import tariff rate for certain items under subheading 2710 in the Preferential Import Tariff Schedule as follows:

Article 1. Tariff Rate Level

Adjust the preferential import tariff rate for certain gasoline and oil items under subheading 2710 specified in the Preferential Import Tariff Schedule to the new preferential import tariff rate level as prescribed in the List attached to this Circular.

Article 2. Effective Date

1. This Circular takes effect from the date of signature and replaces Circular No. 190/2010/TT-BTC dated December 1, 2010 of the Ministry of Finance guiding the implementation of the preferential import tariff rate for certain items under subheading 2710 in the Preferential Import Tariff Schedule.

2. As of January 1, 2011, the preferential import tariff rate for certain gasoline and oil items under subheading 2710 shall continue to be implemented according to the provisions of this Circular, abolishing the preferential import tariff rate for certain gasoline and oil items under subheading 2710 as stipulated in Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance prescribing the tax rates of the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable items./.