Circular No. 107/2013/TT-BTC dated August 12, 2013 of the Ministry of Finance amending the preferential import tax rates for some commodities in the Heading 2707, 2902 and 3902 in the Preferential Import Tariff

Summary
Content
Status
Vietnamese
Download

Error message

Font size:

ATTRIBUTE

Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	107/2013/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	12/08/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

SUMMARY

APPLYING IMPORT DUTY OF 1% FOR PRODUCTS FROM COAL TAR

This content is prescribed at the Circular No. 107/2013/TT-BTC dated August 12, 2013 of the Ministry of Finance amending the preferential import tax rates for some commodities in the Heading 2707, 2902 and 3902 in the Preferential Import Tariff.

This Circular prescribes the route to increase gradually the preferential import tax rate for some commodities of headings 2707, 2902 and 3902 in according to list of taxable goods headings promulgated together with the Circular No. 193/2012/TT-BTC (instead of the tax rate of 0% as in the current regulations).

In particular, for Benzene and Xylenes in the Heading 2707 “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”, to apply the tax rate of 1% in 2013, 2% in 2014 – 2015, 3% from 2016 and upwards; and apply similarly to Benzene and p-Xylene in the heading 2902 “Cyclic Hydrocarbons”. Particularly the Polypropylene in the heading 3902 “Polymers of propylene or of other olefins, in primary forms” shall apply the tax rate of 1% from 2014 and increase to 2% in the year 2015 and remain at the level of 3% from the year 2016 and upwards.

The tax rates for other commodities stay the same in accordance with current regulations.

This Circular takes effect on the signing date.

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status: Known

THE MINISTRY OF FINANCE

Pursuant to the Law on Import Duty and Export Duty 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 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. 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 Director of the Tax Policy Department;

The Minister of Finance promulgates Circular amending the preferential import tax rates for some commodities in the Heading 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 headings promulgated 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

Deputy Minister

Do Hoang Anh Tuan

LIST

PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADINGS 2707, 2902 AND 3902
(Issued with the Circular No. 107 /2013/TT-BTC dated August 12, 2013 of the Ministry of Finance)

HS code	Description of commodities	Tax rate (%)
HS code	Description of commodities	2013	2014	2015	From 2016 onwards
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.
*2707.10.00*	*- Benzene*	1	2	2	3
2707.20.00	- Toluene	0	0	0	0
*2707.30.00*	*- Xylenes*	1	2	2	3
2707.40.00	- Naphthalene	0	0	0	0
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
	- Other
2707.91.00	- - Creosote oils	0	0	0	0
2707.99	- - Other:
2707.99.10	- - - Carbon black feedstock	0	0	0	0
2707.99.90	- - - Other	0	0	0	0

29.02	Cyclic Hydrocarbons.
	- Cyclanes, cyclones and cycloterpenes:
2902.11.00	- - Cyclohexane	0	0	0	0
2902.19.00	- - Other	0	0	0	0
*2902.20.00*	*- Benzene*	1	2	2	3
2902.30.00	- Toluene	0	0	0	0
	- Xylenes:
2902.41.00	- - o-Xylene	0	0	0	0
2902.42.00	- - m-Xylene	0	0	0	0
*2902.43.00*	*- - p-Xylene*	1	2	2	3
2902.44.00	- - Mixed xylene isomers	0	0	0	0
2902.50.00	- Styrene	0	0	0	0
2902.60.00	- Etylbenzene	0	0	0	0
2902.70.00	- Cumene	0	0	0	0
2902.90	- Other:
2902.90.10	- - Dodecylbenzene	0	0	0	0
2902.90.20	- - Other alkylbenzenes	0	0	0	0
2902.90.90	- - Other	0	0	0	0

39.02	Polymers of propylene or of other olefins, in primary forms.
*3902.10*	*- Polypropylene:*
*3902.10.30*	*- - In dispersion*	0	1	2	3
*3902.10.90*	*- - Other*	0	1	2	3
3902.20.00	- Polyisobutylene	0	0	0	0
3902.30	- Propylene copolymers:
3902.30.30	- - In the form of liquid or pastes	0	0	0	0
3902.30.90	- - Other	0	0	0	0
3902.90	- Other:
3902.90.10	- - Chlorinated polypropylene of a kind suitable for use in printing ink formulation	0	0	0	0
3902.90.90	- - Other	0	0	0	0

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

LuatVietnam's translation

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

Circular No. 107/2013/TT-BTC dated August 12, 2013 of the Ministry of Finance amending the preferential import tax rates for some commodities in the Heading 2707, 2902 and 3902 in the Preferential Import Tariff

ATTRIBUTE

SUMMARY

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Circular No. 73/2024/TT-BTC dated October 21, 2024 of the Ministry of Finance prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards

Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration

Decision No. 44/2013/QD-TTg of July 19, 2013, amending and supplementing a number of articles of the Regulation on trading in duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg of February 17, 2009