VietnameseCircular No. 164/2015/TT-BTC dated November 05, 2015 of the Ministry of Finance on amending and supplementing the list of commodity groups and the particular preferential import duty rates for materials, supplies, components and ancillary parts for manufacturing key information technology products in Chapter 98 of the Preferential Import Tariff, issued together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013
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Circular No. 164/2015/TT-BTC dated November 05, 2015 of the Ministry of Finance on amending and supplementing the list of commodity groups and the particular preferential import duty rates for materials, supplies, components and ancillary parts for manufacturing key information technology products in Chapter 98 of the Preferential Import Tariff, issued together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013
| 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: | 164/2015/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: | 05/11/2015 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE No. 164/2015/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, November 5, 2015 |
CIRCULAR
Amending and supplementing the list of commodity groups and the particular preferential import duty rates for materials, supplies, components and ancillary parts for manufacturing key information technology products in Chapter 98 of the Preferential Import Tariff, issued together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013[1]
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to 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. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular amending and supplementing the list of commodity groups and the particular preferential import duty rates for materials, supplies, components and ancillary parts for manufacturing key information technology products in Chapter 98 of the Preferential Import Tariff, issued together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013.
Article 1. To amend and supplement Section I - Annotations and conditions for application of the particular preferential import duty rates for materials, supplies, components and ancillary parts for manufacturing key information technology products in Chapter 98
1. To add Clause b.8 to Point 3 - Classification method and conditions for application of the particular preferential import duty rates specified in Chapter 98, finalization of import and use in Section I - Annotations and conditions for application of the particular preferential import duty rates in Chapter 98, prescribed in the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, as follows:
“b.8. Imports under heading 98.34:
b.8.1/ Conditions for application:
- Imports being materials, supplies, components and ancillary parts for manufacturing key information technology products under heading 9834.12.90 and headings 9834.28.00 through 9834.37.00 under heading 98.34.
- Being imported by key information technology product manufacturers.
b.8.2/ Import procedures:
b.8.2.1/ Responsibilities of customs declarants:
Customs declarants shall register the list of imported goods being materials, supplies, components and ancillary parts for manufacturing key information technology products under heading 9834.12.90 and headings 9834.28.00 through 9834.37.00 (list) with customs branches most convenient to them, with annually imported quantities commensurate with factories’ annual capacity/need for manufacture and assembly before importing the first shipment of products. A dossier of application to the customs office that grants the list must comprise:
- The Ministry of Information and Communications’ confirmation for the list of goods;
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