Circular No. 154/2012/TT-BTC guiding the preferential import tax rates on some đã được thay thế bởi Circular No.193/2012/TT-BTC promulgating the preferential import and export tari và được áp dụng kể từ ngày 01/01/2013.
Nội dung toàn văn Circular No. 154/2012/TT-BTC guiding the preferential import tax rates on some
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 154/2012/TT-BTC | Hanoi, September 18, 2012 |
CIRCULAR
GUIDING THE PREFERENTIAL IMPORT TAX RATES ON SOME COMMODITIES IN HEADING 2815.11.00 AND 2842.10.00 IN THE PREFERENTIAL IMPORT TARIFF.
Pursuant to the Law on Export and import tax dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Import tariff according to groups of taxable commodities and tax brackets on each group of commodities, the preferential import tariff according to the list of taxable groups of commodities and preferential tax brackets on each group of commodities;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax dated June 14, 2005;
Pursuant to the Government's Decree No. 84/2009/NĐ-CP dated October 15, 2009 on trading petrol and oil;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department.
The Minister of Finance promulgates the Circular guiding the preferential import tax rates on some commodities in heading 2815.11.00 AND 2842.10.00 in the Preferential import tariff.
Article 1. Preferential import tax rates
Changing the preferential import tax rates on some commodities in heading 2815.11.00 and 2842.10.00 specified in the Preferential import tariff promulgated together with the Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance, promulgating the Preferential import and export tariff according to the list of taxable commodities as follows:
Code | Description | Tax rates (%) |
28.15 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. |
|
| - Sodium hydroxide (caustic soda) : |
|
2815.11.00 | - - Solid | 3 |
2815.12.00 | - - In aqueous solution (soda lye or liquid soda) | 20 |
2815.20.00 | - Potassium hydroxide (caustic potash) | 0 |
2815.30.00 | - Peroxides of sodium or potassium | 0 |
|
|
|
28.42 | Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides |
|
2842.10.00 | - Double or complex silicates, including aluminosilicates whether or not chemically defined | 5 |
2842.90 | - Other: |
|
2842.90.10 | - - Sodium arsenide | 0 |
2842.90.20 | - - Copper or chromium salt | 0 |
2842.90.30 | - - Other fulminates, cyanates and thicyanates | 0 |
2842.90.90 | - - Other | 0 |
Article 2. Effects
This Circular takes effect on November 02, 2012./.
| FOR THE MINISTER |
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