Circular No. 80/2010/TT-BTC amends preferential import tax rates for certain items under Group 1104, to be applied 45 days after the date of issuance. This document specifies detailed tariff codes and new tax rates.
要点
- Import enterprises → are entitled to reduced preferential import taxes for certain items under Group 1104, with specific tax rates set forth in the List attached to this Circular.
- Effective date → 45 days from the date of issuance of the circular.
🌐 本文件的社会影响
- Enterprises benefit from reduced import costs, alleviating tax burdens.
- Consumers may observe price reductions for certain items due to lower preferential import taxes.
❓ 常见问题
What is the new tax rate?
The new tax rate is specified in the List attached to this Circular, specifically in Article 1.
Which items does this Circular apply to?
This Circular applies only to certain items under Group 1104 as specified in the List attached to this Circular, specifically in Article 1.
What is the duration of implementation?
This Circular takes effect 45 days after the date of issuance, as stipulated in Article 2.
全文
CIRCULAR
Details of tariff numbers and amendment of preferential import tax rates for certain goods under Group 1104 in Circular No. 216/2009/TT-BTC dated November 12, 2009
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Pursuant to the Law on Export Tax and Import Tax 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 based on the list of taxable commodity groups and the tax rate range for each commodity group, and the Preferential Import Tariff based on the list of taxable commodity groups and the preferential tax rate range for each commodity group;
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;
Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the Standing Committee of the National Assembly on 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 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 and supplements the preferential import tax rates for certain goods under Group 1104 as follows:
Article 1. Preferential import tax rates
Details of tariff numbers and amendment of preferential import tax rates for goods under Groups 1104 specified in Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance on the determination of tax rates of the Export Tariff and the Preferential Import Tariff based on the list of taxable goods into new preferential import tax rates as set out in the List attached to this Circular.
Article 2. Effective Date
This Circular shall take effect forty-five days from the date of signature.
DEPUTY MINISTER
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