Thông tư 107/2013/TT-BTC sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng thuộc nhóm 2707, 2902 và 3902 tại Biểu thuế nhập khẩu ưu đãi do Bộ trưởng Bộ Tài chính ban hành

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.

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)

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