Circular No. 104/2010/TT-BTC prescribing the preferential import duty rate đã được thay thế bởi Circular No. 214/2010/TT-BTC guiding the policy of preferential import tax và được áp dụng kể từ ngày 11/02/2011.
Nội dung toàn văn Circular No. 104/2010/TT-BTC prescribing the preferential import duty rate
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 104/2010/TT-BTC | Hanoi, July 22, 2010 |
CIRCULAR
PRESCRIBING THE PREFERENTIAL IMPORT DUTY RATE FOR MATERIALS AND PARTS IMPORTED FOR THE MANUFACTURE OF HOISTS ON THE LIST OF KEY MECHANICAL PRODUCTS PROMULGATED TOGETHER WITH DECISION NO. 10/2009/QD-TTG
Pursuant to June 14. 2005 Law on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the List of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Tariff according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the National Assembly Standing Committee's Resolution No. 830/2009/ UBTVQH12 of October 17, 2009, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007. and Resolution No. 710/ 2008/NQ-UBTVQH12 of November 22, 2008;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing Law on Import Duty and Export Duty;
Pursuant to the Prime Minister's Decision No. 10/2009/QD-TTg of January 16. 2009, on the mechanism to support the manufacture of key mechanical products;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structural of the Ministry of Finance;
The Ministry of Finance prescribes the preferential import duty rate for materials and parts imported for the manufacture of cranes as follows:
Article 1. Preferential import duty rate
Materials and parts imported for the manufacture of hoists are eligible for the preferential import duty rate of 0%.
Article 2. Conditions of application
1. Hoists must meet the conditions specified in Section 3. Appendix I to the list of key mechanical products during 2009-2015 promulgated together with the Prime Minister's Decision No. 10/2009/QD-TTg of January 16, 2009, on the mechanism to support the manufacture of key mechanical products, the list of key mechanical products, and the list of investment projects to manufacture key mechanical products during 2009-2015.
2. Enterprises which import (or entrust the importation of) materials and parts to manufacture hoists must be certified by the Steering Committee for the Program on Key Mechanical Products to be manufacturers of key mechanical products.
Article 3. Organization of implementation
1. Enterprises which import (or entrust the importation) shall commit to use materials and parts for the proper purpose in manufacturing hoists.
2. In case enterprises fail to meet the conditions specified at Article 2 of this Circular or use imported materials and parts for improper purposes, these materials and parts will be subject to the preferential import duty rate applicable at the time of registering customs declarations of imports with customs offices.
Article 4. Effect
This Circular takes effect from March 2.2009, through December 31, 2015.-
| FOR THE MINISTER OF FINANCE |