Circular No. 39/2013/TT-BTC Amends the preferential import tax rate for Hydro peroxit items under tariff code 2847.00.10 in the Preferential Import Tariff Schedule

CIRCULAR

AMENDING THE RATE OF THE IMPORT DUTY RATES FOR PREFERENTIAL IMPORT TAX ON HYDROGEN PEROXIDE WITH HS CODE 2847.00.10 IN THE LIST OF PREFERENTIAL IMPORT DUTIES

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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

WHEREAS, 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 Tariff according to the List of Goods Subject to Tax and the Framework of Tax Rates for Each Group of Goods, and the Preferential Import Tariff according to the List of Goods Subject to Tax and the Framework of Preferential Rates for Each Group of Goods;

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 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;

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby issues this Circular amending the rate of the preferential import duty on hydrogen peroxide with HS code 2847.00.10 in the Preferential Import Tariff.

Article 1. Amending the rate of the import duty ad valorem

AMENDING THE RATE OF THE PREFERENTIAL IMPORT DUTY ON HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA, LIQUID FORM WITH HS CODE 2847.00.10 IN THE PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX ATTACHED AS ANNEX II TO Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance ISSUING THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AS FOLLOWS:

Article 2. Effective Date

This Circular shall take effect from May 24, 2013.