Circular No. 47/2013/TT-BTC amends the preferential import tax rate for certain goods under subheading 2710, applicable from April 26, 2013, and replaces Circular No. 43/2013/TT-BTC.
Key points
- Amends the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule, effective from April 26, 2013.
🌐 Social impact of this document
- Positive impact: Reduces import costs for businesses dealing with goods under subheading 2710, helping to increase profits and competitiveness.
- Negative impact: Businesses need to adjust their import plans to align with the new tax rates, which may pose challenges in financial management.
❓ Frequently asked questions
What is the new tax rate?
Circular No. 47/2013/TT-BTC does not specify the exact tax rate but amends it according to the List attached hereto. The List should be consulted for detailed information.
When is the implementation date?
Circular No. 47/2013/TT-BTC takes effect from April 26, 2013, and replaces Circular No. 43/2013/TT-BTC.
Which group of goods is amended?
Amends the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
Which circular does this replace?
Replaces Circular No. 43/2013/TT-BTC dated April 18, 2013, issued by the Ministry of Finance.
Is it necessary to adjust the import plan?
For businesses dealing with goods under subheading 2710, it may be necessary to adjust their import plans to align with the new tax rates.
Full text
CIRCULAR
Amend the preferential import tax rate for certain petroleum products
belonging to 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 regarding the issuance of the Export Tariff based on the list of goods subject to tax and the tariff rate range for each group of goods, the Preferential Import Tariff based on the list of goods subject to tax and the preferential tariff rate range 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 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.
Amend the preferential import tariff rates for certain items under subheading 2710 as stipulated in the Preferential Import Tariff issued by Circular No. 43/2013/TT-BTC dated April 18, 2013 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain items under subheading 2710 in the Preferential Import Tariff to new preferential import tariff rates as specified in the List attached hereto.
Article 2. Effective Date
This Circular takes effect from April 26, 2013 and replaces Circular No. 43/2013/TT-BTC dated April 18, 2013 of the Ministry of Finance./.
DEPUTY MINISTER
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