Circular No. 28/2009/TT-BTC adjusts the preferential import tax rates for certain paper products, applicable from February 16, 2009.
Các điểm cốt lõi
- Paper items belonging to HS Code groups 48.01 and 48.02 → have their new preferential import tax rates adjusted, applicable from February 16, 2009.
🌐 Tác động xã hội từ văn bản này
- Citizens and enterprises producing paper will be directly affected regarding import costs, which may increase or decrease depending on the new tax rate.
- Domestic enterprises competing with foreign enterprises will change their positions, depending on each party's tax advantage.
❓ Câu hỏi thường gặp
What is the new preferential import tax rate?
The Circular does not specify the exact rate, only adjusting according to the List attached hereto. Refer to the List for accurate details.
When is the new application date?
The Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from February 16, 2009.
Which group of goods is being adjusted?
Paper items belonging to HS Code groups 48.01 and 48.02.
Is there any impact on paper manufacturing enterprises?
Enterprises producing paper are directly affected, potentially increasing or decreasing import costs depending on the new tax rate.
Are other goods being adjusted?
The Circular only adjusts for paper items belonging to HS Code groups 48.01 and 48.02, without mentioning other goods.
Toàn văn
CIRCULAR
Regarding the amendment of preferential import tariff rates for certain categories of goods in the Import Tariff Schedule
with certain groups of goods in the Import Tax Schedule being
____________________
Pursuant to the Law on Export Duties and Import Duties 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 of goods and tax rate ranges applicable to each category, and the Preferential Import Tariff Schedule according to the list of taxable categories of goods and preferential tax rate ranges 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;
The Ministry of Finance guides the implementation of preferential import tariff rates for certain paper products under categories 48.01 and 48.02 in the Preferential Import Tariff Schedule as follows:
Article 1. Adjusting the preferential import tariff rates of certain categories of goods under categories 48.01 and 48.02 specified in Decision No. 71/2008/QĐ-BTC dated September 1, 2008 of the Minister of Finance regarding the amendment of preferential import tariff rates for certain categories of goods in the Preferential Import Tariff Schedule to new preferential import tariff rates as specified in the List attached to this Circular.
Article 2. This Circular takes effect from the date of signature and applies to Customs Declaration forms for imported goods registered with Customs authorities from February 16, 2009 onwards./.
DEPUTY MINISTER
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