Circular No. 68/2009/TT-BTC amends the tariff codes and import tax rates for goods belonging to Groups 03.06 and 03.07 in the Export Tax Schedule and Preferential Import Tax Schedule, effective from April 8, 2009.
Scope of application
Enterprises importing goods belonging to Group 03.06 and Group 03.07.
Key points
- Enterprises → shall be subject to adjustments in tariff codes and import tax rates for goods belonging to Groups 03.06 and 03.07 → from April 8, 2009.
🌐 Social impact of this document
- Enterprises will have to comply with new regulations on tariff codes and tax rates, which may affect import costs and business plans.
- The positive impact is that the adjustment aligns with changes in the list of goods, helping to manage more effectively.
❓ Frequently asked questions
When does this Circular take effect?
This Circular takes effect and is applied from April 8, 2009.
Which groups of goods are affected by this Circular?
This Circular adjusts the tariff codes and import tax rates for goods belonging to Groups 03.06 and 03.07.
How many groups of goods are amended?
This Circular only adjusts for goods belonging to Groups 03.06 and 03.07.
Full text
CIRCULAR
REGARDING THE AMENDMENT OF CODE NUMBERS AND RATES OF IMPORT DUTY FOR GROUP 03.06 and
GROUP 03.07 IN THE EXPORT TAX SCHEDULE AND THE PREFERENTIAL IMPORT TAX SCHEDULE
________________________________________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
BASED ON RESOLUTION NO. 295/2007/NQ-UBTVQH12 OF SEPTEMBER 28, 2007 OF THE NATIONAL ASSEMBLY STANDING COMMITTEE ON THE ISSUANCE OF THE EXPORT TAX SCHEDULE ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AND THE TAX RATE FRAMEWORK FOR EACH GROUP OF GOODS, THE PREFERENTIAL IMPORT TAX SCHEDULE ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AND THE FRAMEWORK OF PREFERENTIAL TAX RATES FOR EACH GROUP OF GOODS;
BASED ON DECREE NO. 149/2005/NĐ-CP OF DECEMBER 8, 2005 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
Pursuant to 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 DETAIL IMPLEMENTATION OF CODE NUMBERS AND IMPORT DUTY RATES FOR GOODS BELONGING TO GROUPS 03.06 AND 03.07 IN THE PREFERENTIAL IMPORT TAX SCHEDULE AS FOLLOWS:
Article 1. ADDITIONAL DETAILS OF CODE NUMBERS AND ADJUSTMENTS OF IMPORT DUTY RATES FOR GOODS BELONGING TO GROUPS 03.06 AND 03.07 IN THE PREFERENTIAL IMPORT TAX SCHEDULE ISSUED WITH DECISION NO. 123/2008/QĐ-BTC OF DECEMBER 26, 2008 ARE TO BE IMPLEMENTED AS NEW CODE NUMBERS AND PREFERENTIAL IMPORT DUTY RATES AS PROVIDED IN THE ATTACHED LIST OF THIS CIRCULAR.
Article 2. THIS CIRCULAR SHALL TAKE EFFECT AND APPLY TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM APRIL 8, 2009./.
DEPUTY MINISTER
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