THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 107/2013/TT-BTC | Hanoi, August 12, 2013 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADINGS 2707, 2902 AND 3902 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on export tax and import tax dated 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, dated 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, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates Circular amending preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 in the preferential import tariff.
Article 1. To amend preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 in the preferential import tariff
Amending preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 specified in the Annex II of preferential import tariff in according to list of taxable goods headingspromulgated together with the Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the preferential import and export tariff according to the list of taxable products into the new preferential import tax rates specified in the list enclosed with this Circular.
Article 2. Effect
This Circular takes effect on September 26, 2013.
| FOR THE MINISTER OF FINANCE |
LIST
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADINGS 2707, 2902 AND 3902
(Promulgated together with the Circular No.107 /2013/TT-BTC dated August 12, 2013 of the Ministry of Finance)
HS code | Description of commodities | Tax rate (%) | Tax rate (%) | Tax rate (%) | Tax rate (%) | |||
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| 2013 | 2014 | 2015 | From 2016 onwards |
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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. |
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2707.10.00 | - Benzene | 1 | 2 | 2 | 3 |
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2707.20.00 | - Toluene | 0 | 0 | 0 | 0 |
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2707.30.00 | - Xylenes | 1 | 2 | 2 | 3 |
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2707.40.00 | - Naphthalene | 0 | 0 | 0 | 0 |
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2707.50.00 | - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ASTM D 86 method. | 0 | 0 | 0 | 0 |
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| - Other |
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2707.91.00 | - - Creosote oils | 0 | 0 | 0 | 0 |
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2707.99 | - - Other: |
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2707.99.10 | - - - Carbon black feedstock | 0 | 0 | 0 | 0 |
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2707.99.90 | - - - Other | 0 | 0 | 0 | 0 |
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29.02 | Cyclic Hydrocarbons. |
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| - Cyclanes, cyclones and cycloterpenes: |
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2902.11.00 | - - Cyclohexane | 0 | 0 | 0 | 0 |
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2902.19.00 | - - Other | 0 | 0 | 0 | 0 |
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2902.20.00 | - Benzene | 1 | 2 | 2 | 3 |
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2902.30.00 | - Toluene | 0 | 0 | 0 | 0 |
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| - Xylenes: |
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2902.41.00 | - - o-Xylene | 0 | 0 | 0 | 0 |
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2902.42.00 | - - m-Xylene | 0 | 0 | 0 | 0 |
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2902.43.00 | - - p-Xylene | 1 | 2 | 2 | 3 |
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2902.44.00 | - - Mixed xylene isomers | 0 | 0 | 0 | 0 |
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2902.50.00 | - Styrene | 0 | 0 | 0 | 0 |
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2902.60.00 | - Etylbenzene | 0 | 0 | 0 | 0 |
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2902.70.00 | - Cumene | 0 | 0 | 0 | 0 |
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2902.90 | - Other: |
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2902.90.10 | - - Dodecylbenzene | 0 | 0 | 0 | 0 |
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2902.90.20 | - - Other alkylbenzenes | 0 | 0 | 0 | 0 |
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2902.90.90 | - - Other | 0 | 0 | 0 | 0 |
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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 | 0 | 1 | 2 | 3 |
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3902.10.90 | - - Other | 0 | 1 | 2 | 3 |
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3902.20.00 | - Polyisobutylene | 0 | 0 | 0 | 0 |
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3902.30 | - Propylene copolymers: |
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3902.30.30 | - - In the form of liquid or pastes | 0 | 0 | 0 | 0 |
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3902.30.90 | - - Other | 0 | 0 | 0 | 0 |
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3902.90 | - Other: |
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3902.90.10 | - - Chlorinated polypropylene of a kind suitable for use in printing ink formulation | 0 | 0 | 0 | 0 |
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3902.90.90 | - - Other | 0 | 0 | 0 | 0 |
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