Circular No. 213/2014/TT-BTC Amending the preferential import tax rate for aviation fuel and aircraft fuel belonging to Group 27.10 in the Preferential Import Tariff Schedule.

CIRCULAR

Provincial People's Committees set specific pricesamend the rate of preferential import tax for

detailed information in the system, goods aviation fuel, aircraft fuel belonging to

subheading 27.10 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 on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range applicable to each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range applicable to each commodity group;

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;

Based on the preferential import tax rates for aviation fuel, aircraft fuel corresponding to the prices of aviation fuel, aircraft fuel on the world market as stated in Circular No. 16661/BTC-CST dated November 21, 2012 of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby issues this Circular amending the preferential import tax rates for certain aviation fuel, aircraft fuel items belonging to subheading 27.10 in the Preferential Import Tariff Schedule issued together with Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance.

Article 1. Amend the preferential import tax rates for certain aviation fuel, aircraft fuel items belonging to subheading 27.10 in the Preferential Import Tariff Schedule

Amend the preferential import tax rates for certain aviation fuel, aircraft fuel items belonging to subheading 27.10 in the Preferential Import Tariff Schedule issued together with Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance to the new preferential import tax rates specified in the List issued together with this Circular.

Article 2. Effective Date

This Circular takes effect from January 1, 2015./.