Circular No. 39/2009/TT-BTC Regarding the amendment of preferential import tax rates for certain groups of goods in the Preferential Import Tariff Schedule

CIRCULAR

Regarding the amendment of preferential import tariff rates

for certain groups of goods in the 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 commodity groups and tax rate ranges for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;

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 dairy products listed in the Preferential Import Tariff Schedule as follows:

Article 1. Adjusting the preferential import tariff rates of certain groups of dairy products (excluding powdered milk) under subheadings 04.01 and 04.02 specified in Appendix 1 issued together with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to new preferential import tariff rates as specified in the List attached to this Circular.

Article 2. This Circular takes effect and applies to Customs Declaration Forms for imported goods registered with Customs authorities from March 9, 2009./.