Thông tư 89/2012/TT-BTC sửa đổi mức thuế suất thuế nhập khẩu ưu đãi mặt hàng than cốc và nửa cốc thuộc nhóm 2704 trong Biểu thuế nhập khẩu ưu đãi do Bộ Tài chính ban hành

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:

Article 2. Effect

This Circular takes effect on July 14, 2012.

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