THE MINISTRY OF FINANCE ------------- No.: 100/2012/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ------------- Hanoi, June 20, 2012 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT TAX RATE FOR SOME COMMODITIES AT THE GROUP 2711 AT THE PREFERENTIAL IMPORT TARIFF
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Pursuant to the Law on Export and Import No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated 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 Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Decree No. 84/2009/ND-CP dated October 15, 2009 of the Government on petrol and oil trading;
Pursuant to the Decree No. Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the head of Tax Policy Department;
The Minister of Finance issued the Circular amending preferential import tax rate for some commodities of the group 2711 at the preferential import tariff.
Article 1. Preferential import rate
To adjust the preferential import tax rate of petrol, oil and others hydrocarbon oil in the commodity group 2711 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 37/2012/TT-BTC dated March 02, 2012 of the Ministry of Finance promulgating Preferential Export, Import Tariff according to the List of dutiable commodity groups as follows:
Article 2. Implementation effect
This Circular takes effect on the signing date and replaces the Circular No. 37/2012/TT-BTC dated March 02, 2012 of the Ministry of Finance promulgating the preferential import tax for some commodities of the group 2711 in the Preferential Export, Import Tariff
Vietnamese
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