Circular No. 77/2011/TT-BTC amends the preferential import tariff rate for ammonia, setting the rate at 0%, to be applied from July 22, 2011.
要点
- Ammonia under HS Code 2814.10.00.00 → the preferential import tariff rate is amended to 0% → applicable from July 22, 2011.
🌐 本文件的社会影响
- Due to the preferential import tariff rate being 0%, enterprises will not have to bear tax costs when importing ammonia, helping to reduce product costs and increase competitiveness.
- However, this may alter the trade balance among other goods, affecting the interests of foreign suppliers.
❓ 常见问题
What is the preferential import tariff rate for ammonia?
Ammonia under HS Code 2814.10.00.00 has its preferential import tariff rate amended to 0%.
When does this circular take effect?
This circular takes effect from July 22, 2011.
When does the new tariff rate apply?
Ammonia under HS Code 2814.10.00.00 has its preferential import tariff rate amended to 0% from July 22, 2011.
On what basis is this circular based?
This circular is based on the Law on Export Tax and Import Tax and Decree No. 87/2010/NĐ-CP detailing certain provisions of the Law on Export Tax and Import Tax.
全文
CIRCULAR
Amending the preferential import tariff rate for ammonia goods under code 2814.10.00.00 in the preferential import tariff schedule
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 Tax Schedule according to the list of taxable commodity groups and tax rates applicable to each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rates applicable to each group;
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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to focus on curbing inflation, stabilizing macroeconomic conditions, and ensuring social welfare;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
The Ministry of Finance amends the preferential import tariff rate for ammonia goods under code 2814.10.00.00 in the Preferential Import Tariff Schedule as follows:
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;
Preferential import tariff rate
Article 1. Amending the preferential import tariff rate for ammonia goods under code 2814.10.00.00 specified in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tax rates of the Export Tax Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods is 0%.
This Circular takes effect from July 22, 2011./.
Article 2. Effectiveness
This Circular takes effect from July 22, 2011./.
DEPUTY MINISTER
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