Circular No. 67/2009/TT-BTC of the Ministry of Finance adjusts the preferential import tax rate for certain items under subheading 74.11, specifically copper pipes and conduits, from April 8, 2009.
要点
- Copper pipes and conduits under subheading 74.11 → new preferential import tax rate: 5% for refined copper, brass (copper-zinc alloy), nickel silver (copper-nickel alloy), or nickel silver-zinc (nickel silver-zinc alloy); 3% for other types.
- Effective date is the date of issuance and applies to customs declarations for imported goods registered from April 8, 2009.
🌐 本文件的社会影响
- Enterprises producing or importing copper pipes and conduits will bear a higher tax burden compared to before, specifically 5% instead of a lower rate.
- Conversely, enterprises may take advantage of the tax benefits to optimize input costs.
❓ 常见问题
What is the new tax rate for copper pipes and conduits?
The new tax rates for copper pipes and conduits are as follows: 5% for refined copper, brass (copper-zinc alloy), nickel silver (copper-nickel alloy), or nickel silver-zinc (nickel silver-zinc alloy); 3% for other types.
When does this circular take effect?
This circular takes effect from the date of issuance and applies to customs declarations for imported goods registered from April 8, 2009.
Who is subject to the new tax rate?
The entities subject to the new tax rate are enterprises producing or importing copper pipes and conduits under subheading 74.11.
How much has the new tax rate changed compared to before?
The new tax rates for copper pipes and conduits are as follows: 5% for refined copper, brass (copper-zinc alloy), nickel silver (copper-nickel alloy), or nickel silver-zinc (nickel silver-zinc alloy); 3% for other types. Compared to before, the tax rate has increased.
Are there any procedures that need to be followed to apply the new tax rate?
There is no specific information about the need to follow any procedures to apply the new tax rate. The circular only stipulates the tax rate and its effective date.
全文
CIRCULAR
Regarding the adjustment of preferential import tax rates for certain goods under subheading 74.11 in the Preferential Import Tariff Schedule
_____________________________________
Pursuant to the Law on Export Tax and 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 on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate framework for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate framework 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 and Import Tax;
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 guides the implementation of the preferential import tax rates for certain copper pipes and copper conduits listed in the Preferential Import Tariff Schedule as follows:
Article 1. Import tariff rates for goods under subheading 74.11.
Adjusting the preferential import tax rates for copper pipes and copper conduits under subheading 74.11 specified in the Export Tariff Schedule and the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to new import tax rates as follows:
|
74.11 |
Copper pipes and conduits |
||||
|
7411 |
10 |
00 |
00 |
- Made of refined copper |
5 |
|
- Made of copper alloy: |
|||||
|
7411 |
21 |
00 |
00 |
-- Made of copper-zinc alloy (brass) |
5 |
|
7411 |
22 |
00 |
00 |
-- Made of copper-nickel alloy (white copper) or copper-nickel-zinc alloy (silver-nickel) |
5 |
|
7411 |
29 |
00 |
00 |
-- Other types |
3 |
Article 2. EFFECTIVE DATE
This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from April 8, 2009.
DEPUTY MINISTER
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