Circular No. 125/2013/TT-BTC dated August 30, 2013 of the Ministry of Finance amending the preferential import tax rates applicable to some commodities of the Heading 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 in the Preferential Import Tariff

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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:	125/2013/TT-BTC	Signer:	Vu Thi Mai
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:	30/08/2013	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

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Effect status: Known

THE MINISTRY OF FINANCE

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

The Minister of Finance promulgates Circular amending the preferential import tax rates applicable to some commodities in the Preferential Import Tariff,

Article 1. To amend preferential import tax rates

To amend preferential import tax rates applicable to some commodities of HS Code 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 specified in preferential import tariff in according to list of taxable goods headings at section I, Annex II, promulgated together with the Circular No. 193/2012/TT-BTC, of November 15, 2012 of the Ministry of Finance into the new preferential import tax rates specified in the list attached with this Circular.

Article 2. Implementation effect

This Circular takes effect on October 14, 2013.

For the Minister of Finance

Deputy Minister

Vu Thi Mai

LIST

PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES IN PREFERENTIAL IMPORT TARIFF
(Issued with the Circular No. 125/2013/TT-BTC dated August 30, 2013 of the Ministry of Finance)

HS code	Description of commodities	Tax rate (%)
28.36	Carbonates; peroxocarbonates (percarbonates); commercial amonium carbonat containing amonium carbamate.
2836.30.00	- Sodium hydrogencarbonate (sodium bicarbonate)	5

29.16	Unsaturaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their andydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated.
2916.31.00	-- Benzoic acid, its salts and esters	5

33.02	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of drink.
3302.10.90	- - Other	8

38.24	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified.
3824.90.70	- - Other chemical preparations, of a kind used in the manufacture of foodstuff	6