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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.

文号63/2010/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Đỗ Hoàng Anh Tuấn — Thứ trưởng
更新27/06/2026
领域Tax AdministrationFees and Charges
发布日期22/04/2010
生效日期06/06/2010
失效日期—
状态In effect
✦ 智能摘要

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.

要点

  • 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.

🌐 本文件的社会影响

  • 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.

❓ 常见问题

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.

全文

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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