Circular No. 93/2009/TT-BTC amends the import tariff rates for iron and steel, applying new preferential tariff rates to alloy steels under groups 72.27 and 72.28. This circular stipulates conditions for determining items as fabricated machinery steel and provides guidance on implementing a 0% tariff rate for fabricated machinery steel.
Đối tượng áp dụng
Customs declarant importing iron and steel, Customs Authority
Các điểm cốt lõi
- Customs declarant → must present a certification report for fabricated machinery steel when processing customs procedures → pursuant to Article 2.
- Customs Authority → shall collect additional taxes for cases of importing steel not intended for the machinery manufacturing industry → pursuant to Article 3.
- Preferential import tariff rate → is adjusted for alloy steels under groups 72.27 and 72.28 → pursuant to Article 1.
- The 0% tariff rate → applies only to fabricated machinery steel used in the machinery manufacturing industry → pursuant to Article 3.
- Effective date → from the date of issuance and applicable to import declarations registered from April 20, 2009 → pursuant to Article 4.
🌐 Tác động xã hội từ văn bản này
- Individuals/businesses will have to comply with the requirement to present certification reports when declaring customs, affecting the import process.
- Businesses using fabricated machinery steel can save tax costs if they meet the conditions for applying the 0% tariff rate.
❓ Câu hỏi thường gặp
When must the customs declarant present a certification report?
When processing customs procedures for fabricated machinery steel → Article 2.
What is the new preferential import tariff rate?
The new preferential import tariff rate is adjusted for alloy steels under groups 72.27 and 72.28 → Article 1.
Which items are subject to the 0% tariff rate?
The 0% tariff rate applies only to fabricated machinery steel used in the machinery manufacturing industry → Article 3.
How will the Customs Authority handle the importation of steel not intended for the machinery manufacturing industry?
The Customs Authority will collect additional taxes according to the actual purpose of use → Article 3.
When does this circular take effect?
This circular takes effect from the date of issuance and is applicable to import declarations registered from April 20, 2009 → Article 4.
Toàn văn
CIRCULAR
Regarding the amendment of the import tax rate for iron and steel as stipulated in Circular No.
75/2009/QĐ-BTC dated April 13, 2009 of the Ministry of Finance
_________________________
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 according to the list of goods subject to tax and the tariff range for each category of goods, and the Preferential Import Tariff according to the list of goods subject to tax and the preferential tariff range for each category of goods;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
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;
The Ministry of Finance guides the implementation of the preferential import tax rate for steel products as follows:
Article 1. Import tax rate for iron and steel products
Adjust the preferential import tax rate for alloy steel belonging to groups 72.27, 72.28 as stipulated in Circular No. 75/2009/TT-BTC dated April 13, 2009 regarding the supplementation of Decision No. 106/2007/QĐ-BTC dated December 20, 2007 and subsequent Decisions amending and supplementing the Minister of Finance's decision on the import tax rate for construction steel to the new preferential import tax rate as specified in the List attached to this Circular.
Article 2. Steel for mechanical manufacturing
Steel products for mechanical manufacturing, including alloy steel, belonging to groups 72.27, 72.28 are types of steel used in mechanical manufacturing, tool making, and meeting one of the following standards:
- TCVN 3104:1979 "Low Alloy Structural Steel - Grades and Technical Requirements"
- JIS G 4105
- GOST 4543
- Equivalent standards
Customs authorities require declarants to present documents such as certificates of inspection proving that these products are steel for mechanical manufacturing at the time of customs procedures.
Article 3. Implementation Organization
The preferential import tax rate of 0% applicable to subcategories 7227.90, 7228.30, 7228.40 only applies to steel for mechanical manufacturing. In cases where imported steel is not used for mechanical manufacturing but for other purposes such as construction, it shall be subject to supplementary tax collection based on its actual use.
Article 4. Effective Date.
This Circular takes effect from the date of signature and applies to import declarations registered with customs authorities from April 20, 2009./.
DEPUTY MINISTER
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