Circular No. 89/2012/TT-BTC Amending the preferential import tariff rate for coke and semi-coke products under subheading 2704 in the Preferential Import Tariff Schedule

CIRCULAR

Amending the preferential import tax rate for coke and semi-coke coal items under subheading 2704 in the Preferential Import Tariff Schedule

thuộc nhóm 2704 trong Biểu thuế nhập khẩu ưu đãi

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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 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;

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 goods categories and tax rates applicable to each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rates applicable to each category;

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 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;

Implementing Resolution No. 01/NQ-CP dated January 3, 2012 of the Government on major measures to guide and implement the socio-economic development plan and state budget estimate for 2012.

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular amending the preferential import tax rate for coke and semi-coke coal items under subheading 2704 in the Preferential Import Tariff Schedule.

Article 1. Preferential Import Tax Rate

Amend the preferential import tax rate for coke and semi-coke coal items under subheading 2704 in the Preferential Import Tariff Schedule as specified in Item I, Appendix II issued together with Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods as follows:

Article 2. Effective Date

This Circular takes effect from July 14, 2012./.