This Circular stipulates the preferential import tax rates for certain goods under subheading 2710, replacing previous Circulars. It applies to importing enterprises and customs authorities.
适用范围
Importing enterprises and customs authorities
要点
- are goods under subheading 2710 → subject to new preferential import tax rates, replacing Circular No. 72/2012/TT-BTC.
🌐 本文件的社会影响
- Positive impact: Helps enterprises save on import costs, promoting international trade.
- Negative impact: May cause difficulties in tax management and import control if not adhered to the new regulations properly.
❓ 常见问题
What is the new rate of the preferential import tax?
This Circular adjusts the preferential import tax rates for goods under subheading 2710, specifically the new tax rates are detailed in the List attached to this Circular.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 72/2012/TT-BTC.
Who is responsible for implementing this regulation?
Importing enterprises and customs authorities are the entities subject to this Circular.
Which Circular does this Circular replace?
This Circular replaces Circular No. 72/2012/TT-BTC.
全文
CIRCULAR
GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
hàng hóa thuộc nhóm 2710 trong Biểu thuế nhập khẩu ưu đãi
_______________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
BASED ON 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 rate ranges for each commodity group, and the Preferential Import Tax Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each commodity group;
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;
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;
At the proposal of the Director of the Tax Policy Department;
THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO PROVIDE GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE.
Article 1. THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
ADJUST THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 AS PROVIDED IN THE PREFERENTIAL IMPORT TAX SCHEDULE ISSUED BY CIRCULAR NO. 72/2012/TT-BTC DATED MAY 10, 2012 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE INTO A NEW RATE OF PREFERENTIAL IMPORT DUTY AS PROVIDED IN THE ATTACHED LIST OF THIS CIRCULAR.
Article 2. Effectiveness
THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF SIGNATURE AND REPLACE CIRCULAR NO. 72/2012/TT-BTC DATED MAY 10, 2012 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR IMPLEMENTING THE RATE OF PREFERENTIAL IMPORT DUTY ON CERTAIN GOODS BELONGING TO SUBHEADING 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE./.
DEPUTY MINISTER
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