Circular No. 29/2011/TT-BTC Adjusts the Preferential Import Tax Rate for Sugar Products under Heading 17.01 in the Preferential Import Tariff

CIRCULAR

Adjusting the rate of preferential import tax for sugar products belonging to subheading 17.01 in the Preferential Import Tariff Schedule

 in the Preferential Import Tariff Schedule

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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 goods categories and the tax rate range for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tax rate range for each category;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, 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 adjusts the rate of preferential import tax for sugar products belonging to subheading 17.01 in the Preferential Import Tariff Schedule as follows:

Article 1. Preferential import tax rate

Adjusting the rate of preferential import tax for sugar products belonging to subheading 17.01 specified in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tax rates of the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods to the new preferential import tax rate specified in the List issued together with this Circular.

Article 2. Effective Date

This Circular takes effect from April 15, 2011./.