This Circular amends and supplements import tariff rates outside quotas for certain tobacco products and tobacco waste. Specific tariff rates are adjusted for each type of product and commodity code.
Scope of application
Customs declarants, enterprises engaged in importing tobacco products and tobacco waste
Key points
- Unmanufactured tobacco leaves; tobacco waste of the Burley type under commodity code 2401.10.40 have an import tariff rate outside quota at 80% (Article 1).
- The import tariff rate outside quota applicable to customs declarations registered before this Circular takes effect is 80% (Article 2).
- The import tariff rate outside quota for tobacco products and tobacco waste is specifically adjusted according to each type of product and commodity code.
- This Circular takes effect from August 7, 2014 (Article 3).
- Customs declarations registered before this Circular takes effect apply the tariff rate of 80% as stipulated in Circular No. 188/2009/TT-BTC.
🌐 Social impact of this document
- Increase in state budget revenue from increased import tariffs on tobacco products and tobacco waste.
- Reduction in imported tobacco, contributing to a decrease in domestic tobacco consumption.
- Financial burden on enterprises engaged in importing these goods.
❓ Frequently asked questions
What is the import tariff rate outside quota for tobacco products and tobacco waste?
The import tariff rate outside quota applied to tobacco products and tobacco waste is 80%.
When does this Circular take effect?
This Circular takes effect from August 7, 2014.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 80/2014/TT-BTC |
Hanoi, June 23, 2014 |
CIRCULAR
Amending and supplementing Circular No. 111/2012/TT-BTC dated July 4, 2012 of the Ministry of Finance on the List of Goods and Import Tariff Rates
to apply quota tariffs
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 Tax Schedule according to the list of taxable goods categories and tax rate ranges for each category, the Preferential Import Tax Schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;
Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international trade activities and foreign trade agency buying, selling, processing, and transiting goods;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates this Circular amending and supplementing Circular No. 111/2012/TT-BTC dated July 4, 2012 of the Ministry of Finance on the List of Goods and Import Tariff Rates to apply quota tariffs.
Article 1. Supplementing the import tariff rates outside quotas for unprocessed tobacco leaves and Burley tobacco waste classified under code 2401.10.40 as stipulated in Circular No. 111/2012/TT-BTC dated July 4, 2012 of the Ministry of Finance on the List of Goods and Import Tariff Rates to apply quota tariffs as follows:
|
Item Code |
Description of Goods |
Tariff rate outside quota (%) |
||
|
24. 01 |
|
|
Unprocessed tobacco leaves; tobacco leaf waste. |
|
|
2401 |
10 |
|
- Unstemmed tobacco leaves: |
|
|
2401 |
10 |
10 |
- Virginia type, air-dried |
80 |
|
2401 |
10 |
20 |
- - Type Virginia, not dried by hot air |
90 |
|
2401 |
10 |
40 |
- - Burley type |
80 |
|
2401 |
10 |
50 |
- - Other types, air-cured (flue-cured) |
80 |
|
2401 |
10 |
90 |
- Paddy: |
90 |
|
2401 |
20 |
|
- Manufactured tobacco leaves, partly or wholly stemmed: |
|
|
2401 |
20 |
10 |
- Virginia type, air-dried |
80 |
|
2401 |
20 |
20 |
- - Type Virginia, not dried by hot air |
90 |
|
2401 |
20 |
30 |
- - Oriental type |
90 |
|
2401 |
20 |
40 |
- - Burley type |
80 |
|
2401 |
20 |
50 |
- - Other types, dried by hot air |
80 |
|
2401 |
20 |
90 |
- Paddy: |
90 |
|
2401 |
30 |
|
- Waste of tobacco leaves: |
|
|
2401 |
30 |
10 |
- - Stems |
80 |
|
2401 |
30 |
90 |
- Paddy: |
90 |
Article 2. Customs declarations registered before the effective date of this Circular shall apply the import tariff rate outside quota of 80% as prescribed in Circular No. 188/2009/TT-BTC dated September 29, 2009 of the Ministry of Finance on the List of Goods and Import Tariff Rates to apply quota tariffs.
Article 3. Effectiveness
This Circular takes effect from August 7, 2014./.
|
Place of Receipt: |
DEPUTY MINISTER |
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