This circular of the Ministry of Finance corrects errors in Decision No. 110/2003/QD-BTC regarding the preferential import tariff schedule, specifically adjusting the tariff rate for 6-Amino Penicillanic Acid from 5% to 0%, applicable to relevant state agencies and enterprises.
Các điểm cốt lõi
- Importers of 6-Amino Penicillanic Acid must apply a tariff rate of 0% instead of the previously announced 5% → This adjustment aims to accurately reflect the tariff schedule in accordance with legal provisions.
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- Importing enterprises will benefit from the reduced tariff rate, helping to reduce costs and enhance competitiveness. However, customs authorities need to update their systems to ensure the correct application of the new tariff rate.
❓ Câu hỏi thường gặp
Does Circular No. 9072/TC-VP make any amendments to the preferential import tariff schedule?
This circular corrects the tariff rate for 6-Amino Penicillanic Acid from 5% to 0%. This adjustment ensures the accuracy of the tariff schedule.
What specific item does the error in Decision No. 110/2003/QD-BTC relate to?
The error relates to 6-Amino Penicillanic Acid, with the Harmonized System code 2934. The tariff rate has been adjusted from 5% to 0%.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9072/TC-VP ON AUGUST 29, 2003
REGARDING THE CORRECTION OF DECISION NUMBER 110/2003/QD-BTC
Respectfully submitted to: - Ministries, ministerial-level agencies, government agencies
- Provincial People's Committees under the Central Government
- General Customs Departments, provincial Tax Departments under the direct jurisdiction of the Central Government
On July 25, 2003, the Minister of Finance signed Decision Number 110/2003/QD-BTC on the issuance of the Preferential Import Tariff Schedule. Due to errors during the drafting process, there were mistakes which the Ministry of Finance wishes to correct as follows:
| Printed | Amendment | ||||||||
| Item Code | Description of Goods | Tax Rate (%) | Item Code | Description of Goods | Tax Rate (%) | ||||
| 2934 | 99 | 30 | --- A6-Amino Penicillanic acid | 5 | 2934 | 99 | 30 | --- A6-Amino Penicillanic acid | 0 |
The Ministry of Finance sincerely apologizes.
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