Nội dung toàn văn Circular No. 25/2016/TT-BTC changes preferential import tax rates diammonium phosphate 2016
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 25/2016/TT-BTC | Hanoi, February 16, 2016 |
CIRCULAR
ON CHANGES IN PREFERENTIAL IMPORT TAX RATES IMPOSED ON DIAMMONIUM HYDROGEN PHOSPHATE (DIAMMONIUM PHOSPHATE) OF HS CODE 3105.30.00 IN PREFERENTIAL IMPORT TARIFF SCHEDULE
Pursuant to the Law on export and import tax dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export tariff schedule according to the List of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of the Law on Export and import tax;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues a Circular on changes in preferential import tax rates imposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule.
Article 1. Changes in preferential import tax rates imposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule
The preferential import tax rates imposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule shall be changed into new preferential import tax rates prescribed in the List enclosed herewith:
HS code | Description | Tax rate (%) |
31.05 | Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. |
|
3105.10 | - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: |
|
3105.10.10 | - - Superphosphates and calcined phosphatic fertilizers | 6 |
3105.10.20 | - - Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium | 6 |
3105.10.90 | - - Other | 0 |
3105.20.00 | - Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium | 6 |
3105.30.00 | - Diammonium hydrogen orthophosphate (diammonium phosphate) | 5 |
3105.40.00 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 0 |
| - Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus: |
|
3105.51.00 | - - Containing nitrates and phosphates | 0 |
3105.59.00 | - - Other | 0 |
3105.60.00 | - Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium | 0 |
3105.90.00 | - Other | 0 |
Article 2. This Circular comes into force from April 3, 2016./.
| PP. MINISTER |
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