Circular No. 65/2010/TT-BTC Amending the import tariff rate for automobiles under subheading 8704 in the Preferential Import Tariff Schedule and guiding the classification of dump trucks

CIRCULAR

Amending the import tariff rate for automobiles under subheading 8704 in the Preferential Import Tariff Schedule and guiding the classification of dump trucks

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Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending 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 according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable goods categories and tax rates applicable to each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rates applicable to each category;

Pursuant to Resolution No. 830/2009/UBTVQH12 dated October 17, 2009 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

Pursuant to Decree No. 06/2003/NĐ-CP dated February 22, 2003 of the Government on the classification of export and import 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;

The Ministry of Finance amends the preferential import tariff rate for automobiles under subheading 87.04 and guides the classification of dump trucks as follows:

Article 1. Preferential import tariff rate:

- Adjusting the preferential import tariff rate for certain automobile items under subheading 8704 specified in the Tariff Rate List of the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance to the new preferential import tariff rate specified in the List issued together with this Circular.

Article 2. Classification of dump trucks.

According to Rule 6, 3(c), dump trucks with a maximum loaded gross weight not exceeding 10 tons are classified into the following codes: 8704.21.29.90, 8704.22.49.30, 8704.31.29.90, 8704.32.49.30, 8704.90.90.10, 8704.90.90.20 (Detailed code based on engine type and maximum loaded gross weight).

Article 3. Implementation Organization

This Circular takes effect from April 26, 2010.