Circular No. 215/2009/TT-BTC Details of commodity codes for items under Group 73.08 in the Preferential Import Tariff Schedule and Guidelines for Classifying Goods

CIRCULAR

Detailed commodity codes for items under subheading 73.08 in the Import Preferential Tariff Schedule

and guidance on classification of goods

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

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

Pursuant to 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;

Pursuant to Decree No. 06/2003/NĐ-CP dated January 22, 2003 of the Government on the classification of exported and imported goods;

The Ministry of Finance provides detailed commodity codes for items under subheading 73.08 in the Import Preferential Tariff Schedule and applies a unified classification for certain items within this subheading as follows:

Article 1. Detailed commodity codes in the Import Preferential Tariff Schedule.

Additional commodity code for the item "Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission networks," belonging to subheading 73.08 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tariff Schedule, the Import Preferential Tariff Schedule, and supplementary documents, is established as a new commodity code in the accompanying List of this Circular.

Article 2. Classification and tariff rates.

The item "Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission networks" is classified under subheading 73.08, further subheading 7308.90; the detailed commodity code and the general import tariff rate, preferential rate, and special preferential rate are determined according to the principles of goods classification.

Article 3. Effectiveness

This Circular shall take effect forty-five days from the date of signature.