Circular No. 77/2009/TT-BTC adjusts preferential import tariff rates for certain raw materials used in animal feed production and animal feeds, to be applied from the date of issuance. This document guides the adjustment of tariff rates according to the Preferential Import Tariff Rate List issued together with the Circular.
适用范围
Enterprises importing raw materials for animal feed production and animal feeds
要点
- Enterprises → shall have their preferential import tariff rates adjusted for certain items of raw materials used in animal feed production and animal feeds → according to the Preferential Import Tariff Rate List issued together with the Circular.
🌐 本文件的社会影响
- Enterprises will reduce import costs for raw materials and increase profits if the new tariff rate is lower than before.
- Consumers may see a slight decrease in the price of animal feeds due to enterprises saving part of the import costs.
❓ 常见问题
What is the new tariff rate?
The new tariff rate is specified in the Preferential Import Tariff Rate List issued together with this Circular, specifically each item will have a different tariff rate.
When does this Circular take effect?
This Circular takes effect and is applied from the date of issuance after five days.
Which items have their tariff rates adjusted?
Items subject to adjustment are raw materials used in animal feed production and animal feeds, pursuant to Decision No. 106/2007/QĐ-BTC.
Is it necessary to declare changes in tariff rates for consignments registered before this Circular takes effect?
No, enterprises only need to apply the new tariff rate from the date the Circular takes effect.
If enterprises are unaware of the new Tariff Rate List, what should they do?
Enterprises should contact the Customs Authority or the Ministry of Finance to obtain information about the new Preferential Import Tariff Rate List.
全文
CIRCULAR
Regarding adjustment of preferential import tax rates
for certain raw materials for animal feed production and
animal feed 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 goods categories and the tax rate range for each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tax rate range for each category;
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 adjustment of preferential import tax rates for certain raw materials for animal feed production and animal feed in the Preferential Import Tariff Schedule as follows:
Article 1. Import tax rate.
Adjust the preferential import tax rates for certain items that are raw materials for animal feed production and animal feed as specified in Decisions No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance and subsequent decisions amending and supplementing them to new preferential import tax rates as specified in the Tariff Schedule of Preferential Import Tax Rates attached to this Circular.
Article 2. Effective Date.
This Circular takes effect and applies to export and import customs declarations registered with customs authorities five days after its date of issuance./.
DEPUTY MINISTER
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