Circular No. 33/2009/TT-BTC guides the preferential import tax rates for certain goods under subheading 2710, replacing previous Circulars and taking effect from the date of issuance.
Key points
- The Ministry of Finance adjusts the preferential import tax rates for certain goods under subheading 2710 according to the list attached to this Circular.
- This Circular abolishes Circulars No. 24/2009/TT-BTC and No. 30/2009/TT-BTC guiding the preferential import tax rates for certain goods under subheading 2710.
🌐 Social impact of this document
- Citizens/businesses must comply with the new tax rates as prescribed, which may affect import costs and product prices.
- Enterprises need to update information on the new tax rates to adjust their import plans.
❓ Frequently asked questions
Which goods have their tax rates adjusted?
This Circular only adjusts the preferential import tax rates for certain goods under subheading 2710, without specifying particular goods.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from February 23, 2009.
When were the old Circulars abolished?
Circulars No. 24/2009/TT-BTC and No. 30/2009/TT-BTC of the Ministry of Finance guiding the application of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule are abolished pursuant to this Circular.
What is the specific list of goods being adjusted?
This Circular only mentions the adjustment of preferential import tax rates for certain goods under subheading 2710, without providing a specific list.
Full text
CIRCULAR
Guidelines for implementing the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
According 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 Tax Schedule by commodity group and tax rate range for each commodity group, and the Preferential Import Tariff Schedule by commodity group and preferential tax rate range for each commodity group;
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Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
According 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;
The Ministry of Finance issues guidelines for implementing the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
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;
Adjust the preferential import tariff rate for certain goods under subheading 2710 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 and subsequent decisions amending and supplementing by the Minister of Finance to the new preferential import tariff rate specified in the List attached to this Circular.
Article 1. Repeal Circular No. 24/2009/TT-BTC dated February 5, 2009 and Circular No. 30/2009/TT-BTC dated February 11, 2009 of the Ministry of Finance guiding the implementation of the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
Article 2. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from February 23, 2009./.
Article 3. This Circular takes effect from the date of issuance and applies to customs declaration forms for imported goods registered with the Customs authority from February 23, 2009./.
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