Nội dung toàn văn Circular No. 16/2016/TT-BTC preferential import tax rates 27 07 29 02 39 02
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MINISTRY OF
FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 16/2016/TT-BTC |
Hanoi, January 21, 2016 |
CIRCULAR
ON AMENDMENTS TO PREFERENTIAL IMPORT TAX RATES APPLICABLE TO CERTAIN ARTICLES IN HEADINGS 27.07, 29.02 AND 39.02 OF THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on import tax and export 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 promulgating the export tariff according to the list of taxable commodity headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable commodity headings and preferential tax bracket on each heading;
Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 providing in detailed for the implementation of the Law on import tax and export tax;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of the Department of tax policy,
The Minister of Finance promulgates a Circular to amend preferential import tax rates applicable to certain articles in headings 27.07, 29.02 and 39.02 of the preferential import tariff.
Article 1. Amendments to preferential import tax rates applicable to certain articles in headings 27.07, 29.02 and 39.02 of the preferential import tariff
Preferential import tax rates applicable to certain articles of oils in headings 27.07, 29.02 and 39.02 of the preferential import tariff stated in Section I Appendix II promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance on promulgation of the export tariff and the preferential import tariff according to the list of taxable articles shall be amended as follows:
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Code |
Description |
Tax rate (%) |
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27.07 |
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. |
|
|
2707.10.00 |
- Benzol (benzene) |
1 |
|
2707.30.00 |
- Xylol (xylenes) |
1 |
|
|
|
|
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29.02 |
Cyclic hydrocarbons. |
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2902.20.00 |
- Benzol (benzene) |
1 |
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- Xylol (xylenes) |
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2902.43.00 |
- - p-Xylenes |
1 |
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39.02 |
Polymers of propylene or of other olefins, in primary forms. |
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3902.10 |
- Polypropylene: |
|
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3902.10.30 |
- - In dispersion |
1 |
|
3902.10.90 |
- - Other |
1 |
Article 2. Amendments to Chapter 98 providing for code and specific preferential import tax rates applicable to certain headings and articles in Section II Appendix II of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC
1. The Point 1.38 shall be added to Clause 1 of Notes of chapter at Section I of Chapter 98 as follows:
“1.38. Heading 98.37 “Polypropylene grains (PP grains) in primary forms”
2. The Point 2.8 shall be added to Clause 2 of Notes of headings in Section I of Chapter 98 providing for specifications of density, melt flow rate, bearing strength, bending modulus of PP grains in primary forms of the heading 98.37 as follows:
|
Description |
Density |
Melt flow rate - MFR/ MI (g/10m in) |
Bearing
strength |
Bending modulus |
|
Polypropylene grains (PP grains) in primary forms |
0,9 |
3,0 |
Satisfy one of the following criteria: 32; 33; 34; 35; 36; 45 |
Satisfy one of the following criteria: 1200; 1225; 1250; 1265; 1310; 1350; 1450; 1500; 1550; 1700 |
3. Polypropylene grains (PP grains) in primary forms that apply the specific preferential import tax rate of 0% as regulated in Clause 4 of this Article must satisfy specifications of density, melt flow rate, bearing strength and bending modulus as regulated in Clause 2 of this Article.
4. The heading 98.37 “Polypropylene grains (PP grains)” shall be added to the list of commodity headings and articles and preferential import tax rates regulated in Section II of the Chapter 98 as follows:
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Code |
Description |
Corresponding code in Section I Appendix II |
Tax rate (%) |
||||
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9837 |
00 |
00 |
Polypropylene grains (PP grains) in primary forms |
3902 |
10 |
90 |
0 |
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Article 3. Effect
This Circular shall take effect as of March 06, 2016./.
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PP. MINISTER |
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