This Circular stipulates preferential import tax rates for certain goods under subheading 2710, replacing previous Circulars. It applies to importing enterprises and customs authorities.
Đối tượng áp dụng
Importing enterprises and customs authorities
Các điểm cốt lõi
- are goods under subheading 2710 → shall be subject to new preferential import tax rates according to the List attached to this Circular.
- The preferential import tax rate for certain goods under subheading 2710 will change based on the List attached to this Circular.
- This Circular takes effect from the date of issuance and replaces Circular No. 25/2012/TT-BTC.
🌐 Tác động xã hội từ văn bản này
- Importing enterprises must comply with the new tax rate, affecting import costs.
- Customs authorities need to update regulations to implement correctly.
❓ Câu hỏi thường gặp
What is the new tax rate?
The new preferential import tax rates are specified in the List attached to this Circular, specifically for each item under subheading 2710.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 25/2012/TT-BTC.
Which items belong to subheading 2710?
The list of items under subheading 2710 is specified in the List attached to this Circular.
What should enterprises do when applying the new tax rate?
Enterprises need to update information on the new tax rate and adjust their import plans accordingly.
Which Circular does this replace?
This Circular replaces Circular No. 25/2012/TT-BTC guiding the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Freedom – Happiness – ..., day … month … year … |
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Number: 39/2012/TT-BTC |
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Hanoi, March 8, 2012 |
CIRCULAR
Guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
hàng hóa thuộc nhóm 2710 trong Biểu thuế nhập khẩu ưu đãi
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Pursuant to the Law on Export Tax and Import Tax 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 the tariff range for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tariff range for each group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;
Pursuant to the 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 issues guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. The preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
Adjust the preferential import tax rate for certain goods under subheading 2710 specified in the Preferential Import Tariff Schedule issued by Circular No. 25/2012/TT-BTC dated February 21, 2012 to the new preferential import tax rate specified in the List attached to this Circular.
Article 2. Effectiveness
This Circular takes effect from the date of signature and replaces Circular No. 25/2012/TT-BTC of the Ministry of Finance guiding the implementation of the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.
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