Circular No. 30/2009/TT-BTC on Adjusting the Preferential Import Tariff Rate for Jet Engine Fuel Used in Aviation in the List of Preferential Import Tariffs

CIRCULAR

REGARDING THE ADJUSTMENT OF THE RATE OF THE IMPORT DUTY FOR PREFERENTIAL IMPORTS ON CERTAIN ITEMS

INCLUDING AEROSPACE TURBINE ENGINE FUELS

     Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group;

-------------------

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

WHEREAS Decision No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Tariff according to the List of Taxable Commodity Groups and the Tax Rate Range for Each Group, and the Preferential Import Tax Tariff according to the List of Taxable Commodity Groups and the Preferential Tax Rate Range for Each Group;

WHEREAS 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 hereby guides the implementation of the preferential import tax rate for certain items under subheading 2710 in the Preferential Import Tax Tariff as follows:

Article 1. ADJUST THE RATE OF THE PREFERENTIAL IMPORT DUTY ON AEROSPACE TURBINE ENGINE FUELS (JET FUEL) IN SUBSUBHEADINGS 2710.19.13.00 AND 2710.19.14.00 AS STATED IN Circular No. 24/2009/TT-BTC dated February 5, 2009 of the Ministry of Finance TO A NEW PREFERENTIAL IMPORT DUTY RATE OF 30 PERCENT (THIRTY PERCENT).

Article 2. THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF SIGNATURE AND APPLY TO CUSTOMS DECLARATION FORMS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM FEBRUARY 16, 2009/.