Circular No. 125/2013/TT-BTC amending preferential import tax rates applicable to some commodities đã được thay thế bởi Circular No. 164/2013/TT-BTC export tariff schedule and preferential import tariff schedule và được áp dụng kể từ ngày 01/01/2014.
Nội dung toàn văn Circular No. 125/2013/TT-BTC amending preferential import tax rates applicable to some commodities
|
THE MINISTRY OF
FINANCE |
SOCIALIST
REPUBLIC OF VIETNAM |
|
No. 125/2013/TT-BTC |
Hanoi, August 30, 2013 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HS CODE 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on export tax and import tax, of June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing implementation of a number of Articles of Law on export tax and import tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structure of the Ministry of Finance;
At the proposal of Director of Tax Policy Department;
The Minister of Finance promulgates Circular amending preferential import tax rates applicable to some commodities in the preferential import tariff.
Article 1. To amend preferential import tax rates
Amending preferential import tax rates applicable to some commodities of HS Code 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 specified in preferential import tariff in according to list of taxable goods headings at section I, Annex II, promulgated together with the Circular No. 193/2012/TT-BTC of November 15, 2012 of the Ministry of Finance into the new preferential import tax rates specified in the list enclosed with this Circular.
Article 2. Effect
This Circular takes effect on October 14, 2013.
|
|
FOR THE
MINISTER OF FINANCE |
LIST
PREFERENTIAL IMPORT
TAX RATES APPLICABLE TO SOME COMMODITIES IN PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Circular No. 125/2013/TT-BTC dated
August 30, 2013 of the Ministry of Finance)
|
HS code |
Description of commodities |
Tax rate (%) |
|
28.36 |
Carbonates; peroxocarbonates (percarbonates); commercial amonium carbonat containing amonium carbamate. |
|
|
2836.30.00 |
- Sodium hydrogencarbonate (sodium bicarbonate) |
5 |
|
|
|
|
|
29.16 |
Unsaturaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their andydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated. |
|
|
2916.31.00 |
-- Benzoic acid, its salts and esters |
5 |
|
|
|
|
|
33.02 |
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of drink. |
|
|
3302.10.90 |
- - Other |
8 |
|
|
|
|
|
38.24 |
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified. |
|
|
3824.90.70 |
- - Other chemical preparations, of a kind used in the manufacture of foodstuff |
6 |
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