Circular No. 89/2012/TT-BTC amending preferential import tax rates for coke and 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. 89/2012/TT-BTC amending preferential import tax rates for coke and
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 89/2012/TT-BTC | Hanoi, May 30, 2012 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT TAX RATES FOR COKE AND SEMI-COKE OF COAL UNDER GROUP 2704 IN PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Import Duty and Export Duty on 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 by the list of taxable commodity groups and the tax bracket on each commodity group, the Preferential Import Tariff by the list of taxable commodity groups and the preferential duty bracket on each commodity group;
Pursuant to the Government's Decree No. 87/20I0/ND-CP on August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 118/2008/ND-CP on November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of Resolution No.01/NQ-CP, of March 01, 2012 on key solutions to direct, manage implementation of the economic-social development plan and budget estimate of 2012.
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates Circular amending preferential import tax rates for coke and semi-coke of coal under group 2704 in preferential import tariff.
Article 1. The preferential import tax rates
To amend the preferential import tax rates for coke and semi-coke of coal under group 2704 in preferential import tariff by the list of taxable items specified in section i, annex ii promulgated together with the Circular no.157/2011/TT-BTC of November 14, 2011 of the Ministry of Finance promulgating export tariff, preferential import tariff according to the list of taxable items as follows:
HS code | Description | Tax rates (%) |
27.04 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. |
|
2704.00.10 | - Coke and semi-coke of coal | 3 |
2704.00.20 | - Coke and semi-coke of lignite or of peat | 3 |
2704.00.30 | - Retort carbon | 0 |
Article 2. Effect
This Circular takes effect on July 14, 2012.
| FOR THE MINISTER OF FINANCE |
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