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Circular No. 63/2010/TT-BTC guiding the adjustment of preferential import tax rates for certain items in the Preferential Import Tariff Schedule.

Circular No. 63/2010/TT-BTC guides the adjustment of preferential import tax rates for certain items in the Preferential Import Tariff Schedule, specifically ABS plastic pellets, GPPS plastic pellets, and HIPS plastic pellets.

Document No.63/2010/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
FieldTax AdministrationFees and Charges
Issued date22/04/2010
Effective date06/06/2010
Expiry date—
StatusIn effect
✦ Smart summary

Circular No. 63/2010/TT-BTC guides the adjustment of preferential import tax rates for certain items in the Preferential Import Tariff Schedule, specifically ABS plastic pellets, GPPS plastic pellets, and HIPS plastic pellets.

Key points

  • ABS plastic pellets with code 3903.30.90.10; GPPS plastic pellets with code 3903.11.00.10; HIPS plastic pellets with code 3903.19.00.10 → will be subject to new preferential import tax rates.
  • Effective date is 45 days from the signing date.

🌐 Social impact of this document

  • Plastic pellet manufacturing enterprises will be directly affected regarding import costs, which may increase or decrease depending on the new tax rate.
  • Consumers may notice changes in the prices of products made from plastic pellets.

❓ Frequently asked questions

What is the new preferential import tax rate for ABS plastic pellets?

The Circular does not specify the new tax rate, only providing guidance on adjusting the preferential import tax rate for ABS plastic pellets with code 3903.30.90.10.

When will this Circular take effect?

This Circular takes effect 45 days from the signing date.

Who is subject to the new tax rate?

The new tax rate applies to enterprises importing ABS plastic pellets, GPPS plastic pellets, and HIPS plastic pellets.

From what date will the new tax rate be effective?

Effective date is 45 days from the signing date.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 63/2010/TT-BTC
HA NOI, April 22, 2010

CIRCULAR
GUIDELINES FOR ADJUSTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN ITEMS IN THE PREFERENTIAL IMPORT TAX SCHEDULE
BASED ON THE LAW ON EXPORT AND IMPORT TAXES NO. 45/2005/QH11 dated June 14, 2005;
BASED ON RESOLUTION NO. 295/2007/NQ-UBTVQH12 dated September 28, 2007 OF THE STANDING NATIONAL ASSEMBLY REGARDING THE ISSUE OF THE EXPORT TAX SCHEDULE ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AND THE TAX RATES FOR EACH GROUP OF GOODS, AND THE PREFERENTIAL IMPORT TAX SCHEDULE ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AND THE PREFERENTIAL TAX RATES FOR EACH GROUP OF GOODS;
BASED ON DECREE NO. 149/2005/NĐ-CP dated December 8, 2005 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT AND IMPORT TAXES;
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;
AFTER CONSIDERING THE OPINIONS OF THE MINISTRY OF INDUSTRY AND TRADE, THE MINISTRY OF PLANNING AND INVESTMENT, AND THE MINISTRY OF FINANCE, THE GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN ITEMS IN THE PREFERENTIAL IMPORT TAX SCHEDULE ARE AS FOLLOWS:

Article 1. RATE OF PREFERENTIAL IMPORT DUTY:

ADJUSTMENT OF THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN ITEMS INCLUDING POLYMER RESIN ABS WITH CODE 3903.30.90.10; POLYMER RESIN GPPS WITH CODE 3903.11.00.10; POLYMER RESIN HIPS WITH CODE 3903.19.00.10 AS PROVIDED IN THE PREFERENTIAL IMPORT TAX SCHEDULE ISSUED ALONG WITH CIRCULAR NO. 216/2009/TT-BTC DATED NOVEMBER 12, 2009 OF THE MINISTRY OF FINANCE ON THE SPECIFICATION OF THE TAX RATES OF THE EXPORT TAX SCHEDULE AND THE PREFERENTIAL IMPORT TAX SCHEDULE ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX INTO NEW PREFERENTIAL IMPORT DUTY RATES IN THE LIST ISSUED ALONG WITH THIS CIRCULAR.

Article 2. Effective Date:

THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS FROM THE DATE OF SIGNATURE./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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↑ Basis & documents that affect this document
Based on 4
295/2007/NQ-UBTVQH12 Nghị quyết số 295/2007/NQ-UBTVQH12 Về việc ban hành biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng In effect 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Expired 149/2005/NĐ-CP Nghị định số 149/2005/NĐ-CP Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu Expired 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
63/2010/TT-BTC
Circular No. 63/2010/TT-BTC guiding the adjustment of preferential import tax rates for certain items in the Preferential Import Tariff Schedule.
In effect
↓ Documents affected by this document
Amends 1
216/2009/TT-BTC Thông tư số 216/2009/TT-BTC Quy định mức thuế suất của Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế Expired
Guides 1
982/QĐ-BTC Quyết định số 982/QĐ-BTC Về việc đính chính Thông tư số 63/2010/TT-BTC ngày 22/4/2010 của Bộ Tài chính In effect

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