Thông tư 120/2010/TT-BTC hướng dẫn điều chỉnh mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng phân bón tại danh mục mức thuế suất của biểu thuế nhập khẩu ưu đãi do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE ADJUSTMENT OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF FERTILIZERS ON THE DUTY RATE LIST OF THE PREFERENTIAL IMPORT TARIFF

Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;Pursuant to the National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;After consulting the Ministry of Industry and Trade, the Ministry of Agriculture and Rural Development and the Vietnam Fertilizer Association, the Ministry' of Finance adjusts the preferential import duty rates applicable to a number of fertilizers on the duty rate list of the Preferential Import Tariff according to the list of dutiable commodity groups promulgated together with the Ministry of Finance's Circular No. 216/ 2009/TT-BTC of November 12, 2009, as follows:

Article 1. Preferential import duty rate

To adjust preferential import duty rates applicable to a number of fertilizers on the duty rate list of the Preferential Import Tariff promulgated together with the Ministry of Finance's Circular No. 216/2009/TT-BTC of November 12, 2009, providing duty rates of the Export Tariff and Preferential Import Tariff according to the list of dutiable commodity groups, into new preferential import duty rates on the list of preferential import duty rates applicable to a number of fertilizers promulgated together with this Circular.

Article 2. Effect

This Circular takes effect 45 days from the date of its signing.

LIST

OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF FERTILIZERS OF THE PREFERENTIAL IMPORT TARIFF(Promulgated together with the Ministry of Finance's Circular No. 120/2010/TT-BTC of August 11, 2010)

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