This Circular stipulates the preferential import tax rates for certain gasoline and diesel products under subheading 2710 in the Preferential Import Tariff Schedule. This Circular replaces previous Circulars and takes effect from the date of issuance.
要点
- The goods subject to adjustment are gasoline and diesel products under subheading 2710 in the Preferential Import Tariff Schedule.
- The preferential import tax rates are adjusted according to the List attached to this Circular.
- This Circular takes effect from the date of issuance and replaces Circular No. 24/2011/TT-BTC.
🌐 本文件的社会影响
- The positive impact is that adjusting the tax rate helps ensure fairness in the application of import tariffs.
- Negative impacts may include increased costs for enterprises importing gasoline and diesel products.
❓ 常见问题
What is the new tax rate?
The new tax rate is specified in the List attached to this Circular. There is no specific information about the tax rate in the text.
To which goods does this Circular apply?
This Circular applies to gasoline and diesel products under subheading 2710 in the Preferential Import Tariff Schedule.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 24/2011/TT-BTC.
Are there any procedures to be followed?
There is no specific information regarding procedures to be followed under this Circular.
Which Circular does this replace?
This Circular replaces Circular No. 24/2011/TT-BTC issued on February 23, 2011, by the Ministry of Finance.
全文
CIRCULAR
Guidelines for implementing preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule
goods belonging to subheading 2710 in the Preferential Import Tariff Schedule
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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 commodity groups and tariff rate ranges applicable to each commodity group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tariff rate ranges applicable to each commodity group;
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 the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;
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;
Based on Circular No. 837/BTC-CST dated January 19, 2010 of the Ministry of Finance, the Ministry of Finance hereby issues guidelines for implementing preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Preferential import tax rates
Adjust the preferential import tax rates for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule to new preferential import tax rates as set out in the List attached hereto.
Article 2. Effective Date
This Circular takes effect from the date of signature and replaces Circular No. 24/2011/TT-BTC dated February 23, 2011 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule./.
DEPUTY MINISTER
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