Circular No. 44/2015/TT-BTC amends the preferential tariff rates for certain goods in the Preferential Import Tariff Schedule ASEAN-Korea Phase 2015-2018, applicable to import-export enterprises.
적용 범위
Enterprises and organizations engaged in importing and exporting goods specified in this Circular.
핵심 사항
- These are goods belonging to groups 7213, 7326, 8703 → will have their preferential tariff rates reduced from the old rate to the new rate as set out in Appendix I attached to this Circular.
- The new tariff rates for these goods shall take effect from the date of issuance of the Circular.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs, enhancing the competitiveness of domestic enterprises.
- Negative impact: May affect some domestic production sectors if timely adaptation measures are not taken.
❓ 자주 묻는 질문
What is the new tariff rate?
The new tariff rates are specified in Appendix I attached to this Circular, specifically for goods belonging to groups 7213, 7326, 8703.
When does this Circular apply?
This Circular takes effect from the date of issuance and applies during the 2015-2018 period under the ASEAN-Korea Trade in Goods Agreement.
Who is subject to the new tariff rate?
The entities subject to the new tariff rate are enterprises and organizations engaged in importing and exporting goods specified in this Circular.
How does the new tariff rate compare to the old rate?
This Circular only specifies the new tariff rates for goods belonging to groups 7213, 7326, 8703, without mentioning the change between the old and new rates.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
|
Number: 44/2015/TT-BTC |
Hanoi, March 30, 2015 |
CIRCULAR
Amending the preferential tariff rates for certain groups of goods in the Special Preferential Tariff Schedule for ASEAN-South Korea for the period 2015-2018
In the Special Preferential Tariff Schedule for ASEAN-South Korea for the period 2015-2018
______________________
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Government Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Framework Agreement on Comprehensive Economic Cooperation between the Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of Korea (hereinafter referred to as South Korea), signed on December 13, 2005 in Malaysia, approved by the President of the Socialist Republic of Vietnam on April 12, 2006;
Pursuant to the Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic Cooperation ASEAN-South Korea, signed on December 13, 2005 in Malaysia and on August 24, 2006 in the Philippines;
The Minister of Justice issues this Circular to revoke
The Minister of Finance hereby amends the preferential tariff rates for certain groups of goods in the Special Preferential Tariff Schedule of Vietnam to implement the Trade in Goods Agreement ASEAN-South Korea for the period 2015-2018.
Article 1. Amend the preferential tariff rates for certain goods in groups 7213, 7326, 8703 specified in the Special Preferential Tariff Schedule of Vietnam to implement the Trade in Goods Agreement ASEAN-South Korea for the period 2015-2018, as issued by Circular No. 167/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance, to new preferential tariff rates as specified in Appendix I attached hereto.
Article 2. Effectiveness
This Circular takes effect from the date of signature./.
DEPUTY MINISTER
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