Circular No. 43/2013/TT-BTC Amends the preferential import tax rate for certain items under Group 2710 in the Preferential Import Tariff Schedule

CIRCULAR

Amending the preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule

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

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular amending the preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule.

Article 1. Amending the preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule

Amending the preferential import tariff rates for certain items under subheading 2710 as stipulated in the Preferential Import Tariff Schedule issued by Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule to new preferential import tariff rates as specified in the List attached hereto.

Article 2. Effectiveness

This Circular takes effect from April 18, 2013 and replaces the preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule issued together with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance./.