Circular No. 91/2011/TT-BTC Amending the Import Tariff Rates for Preferential Imports of Certain Goods in the Preferential Import Tariff Schedule

Circular No. 91/2011/TT-BTC amending the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule, to be applied from August 4, 2011.

문서 번호91/2011/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Đỗ Hoàng Anh Tuấn — Thứ trưởng
업데이트26. 06. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일20. 06. 2011
발효일04. 08. 2011
효력 만료일01. 01. 2012
상태Expired
✦ 스마트 요약

Circular No. 91/2011/TT-BTC amending the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule, to be applied from August 4, 2011.

핵심 사항

  • Enterprises → shall have their preferential import tariff rates reduced for specific goods → at the new rates specified in the List attached hereto.

🌐 이 문서의 사회적 영향

  • Enterprises will reduce import costs, increase profits, and enhance competitiveness in the market.
  • Consumers may observe a reduction in the prices of certain imported goods adjusted accordingly.

❓ 자주 묻는 질문

What is the new rate of duty?

This Circular stipulates new rates of duty for specific goods but does not provide specific figures. Citizens and enterprises need to refer to the List attached hereto to know the exact rates.

When does this Circular take effect?

This Circular takes effect from August 4, 2011.

Who is subject to the new rate of duty?

Enterprises importing goods listed in the List attached hereto shall be subject to the new rates.

How many goods are being adjusted in terms of tariff rates?

This Circular does not specify the number of goods, only mentioning the amendment of preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 91/2011/TT-BTC
Hanoi, June 20, 2011

CIRCULAR

Amending the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule

________________________________________

 

Pursuant to the Law on Export Tax and Import Tax 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 the tax rate range for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each 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 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;

To implement Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to focus on curbing inflation, stabilizing macroeconomic conditions, and ensuring social welfare;

The Ministry of Finance amends the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule as follows:

Article 1. Preferential Import Tariff Rate

Amend the preferential import tariff rates for certain goods specified in the Preferential Import Tariff Schedule according to the list of taxable goods issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance, which stipulates the tax rates of the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods, to new preferential import tariff rates as specified in the List attached to this Circular.

Article 2. Effective Date

This Circular takes effect from August 4, 2011./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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