Circular No. 59/2010/TT-BTC guides the preferential import tax rates for certain gasoline and oil products under subheading 2710. This Circular takes effect from April 21, 2010.
要点
- Enterprises importing gasoline and oil under subheading 2710 shall be subject to the new preferential import tax rate according to the List attached to this Circular.
- Customs authorities shall apply the new tax rate from April 21, 2010.
🌐 本文件的社会影响
- Gasoline and oil enterprises will bear additional import costs due to changes in tax rates, which may lead to increased product prices.
- End consumers may have to pay more for gasoline and oil products.
❓ 常见问题
Which enterprises will be affected by this Circular?
Enterprises trading in gasoline and oil under subheading 2710 will be affected by the preferential import tax rate.
What is the new tax rate?
The Circular does not specify the new tax rate, only mentioning that it will be adjusted according to the List attached to this Circular.
When does this Circular take effect?
This Circular takes effect from April 21, 2010.
Which authority is responsible for implementing this Circular?
Customs authorities are responsible for applying the new tax rate according to this Circular.
What specific items of gasoline and oil under subheading 2710 are included?
The Circular does not specifically list the items of gasoline and oil under subheading 2710.
全文
CIRCULAR
Guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
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Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 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 Schedule according to the list of taxable commodity groups and the tax rate range for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax, Import Tax;
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;
Based on Circular No. 837/BTC-CST dated January 19, 2010 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. Tax Rate Level
Adjust the preferential import tax rate for certain gasoline and diesel products under subheading 2710 specified in the List of Tax Rates of the Preferential Import Tariff Schedule according to the List of Taxable Commodities issued together with Circular No. 13/2010/TT-BTC dated January 26, 2010 of the Ministry of Finance to the new preferential import tax rate specified in the List issued together with this Circular.
Article 2. Effective Date
This Circular takes effect and applies to customs declarations for imported goods registered with customs authorities from April 21, 2010./.
DEPUTY MINISTER
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