Circular No. 38/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance amending, supplementing preferential import tax rate for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at 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:	38/2013/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:	04/04/2013	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

INCREASE 2 – 3% PREFERENTIAL IMPORT TAX FOR SOME COMMODITIES

On April 04, 2013, the Ministry of Finance issued the Circular No. 38/2013/TT-BTC dated April 04, 2013 amending, supplementing preferential import tax rate for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff.

According to this Circular, preferential import tax rate for some commodities increases by 2 – 3% compared with previous regulations. In particular, Polymer from styrene, primary form grain shape (heading 3903.11.10) and High impact polystyrene (HIPS) (heading 3903.19.21) owns the import tax rate of 5% (compared with 3% previously); General filament fiber (excluding sewing), unpackaged for retail, including general monofilament fiber with the slenderness under 67 decitex from elastic resin (heading 5402.44.00) and High carbon steel line covered by bronze-bronze to make steam-pump bead (bead line) (heading 7217.30.31) all have import tax rate of 3% (compared with 0% as previously). Besides, Thin cloth to make tire from high durable fiber from nylon or other polyamide, polyester or artificial silk viscous from Nylon-6 (heading 5902.10.91) shall apply the tax rate of 7% (compared with 5% as previously).

This Circular takes effect on May 19, 2013.

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Effect status: Known

THE MINISTRY OF FINANCE

Pursuant to the Law on Export, Import Tax dated June 14, 2005;

Pursuant to the National Assembly Standing Committee’s 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. 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 Ministry of Finance issues the Circular amending, supplementing preferential import tax for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff

Article 1. To amend the preferential import tax rate as follows:

To amend the preferential import tax rates for some commodities in the heading 39.03, 54.02, 59.02, 72.17 prescribed at the preferential import tariff according to the List of dutiable commodity groups at Appendix 1, Appendix II issued with the Circular No. 193/2012/TT-BTC Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products to the new preferential import tax rates prescribed at the List attached with this Circular.

Article 2. Effect

This Circular takes effect on May 19, 2013./.

For the Minister

Deputy Minister

Vu Thi Mai

LIST

PREFERENTIAL IMPORT TAX RATE FOR SOME COMMODITIES

(Issued with the Circular No.38/2013/TT-BTC dated April 04, 213)

Heading	Description	Tax rate (%)
39.03	Polymer from styrene, primary form.
	- Polystyrene:
3903.11	- - Expansible form:
*3903.11.10*	*- - - grain shape*	5
3903.11.90	- - - other shapes	5
3903.19	- - Other forms:
3903.19.10	- - - Scatter form	5
	- - - Grain form:
*3903.19.21*	*- - - -High impact polystyrene (HIPS)***	5
*3903.19.29*	*- - - - Others*	5
	- - - Others:
3903.19.91	- - - - High impact polystyrene(HIPS)	5
3903.19.99	- - - - Others	5
3903.20	- Copolymer styren-acrylonitril (SAN):
3903.20.40	- - Scatter form in water environment	10
3903.20.50	- - Scatter form in non-water environment	5
3903.20.90	- - Others	5
3903.30	- Copolymer acrylonitril-butadien-styren (ABS):
3903.30.40	- - Scatter form in water environment	8
3903.30.50	- - Scatter form in non-water environment	5
3903.30.60	- - Grain form	3
3903.30.90	- - Others	5
3903.90	- Others:
3903.90.30	- - Scatter form	5
	- - Others:
3903.90.91	- - - High impact polystyrene(HIPS)	5
3903.90.99	- - - Others	5

54.02	General filament fiber (excluding sewing), unpackaged for retail, including general monofilament fiber with the slenderness under 67 decitex.
	- Fiber with high durability made from nylon or other polyamide:
5402.11.00	- - From aramid	0
5402.19.00	- - Others	0
5402.20.00	- Fiber with high durability from polyester	0
	- Kindle fiber:
5402.31.00	- - From nylon or other polyamide, each fiber’s slenderness under 50 tex	0
5402.32.00	- - From nylon or other polyamide, each fiber’s slenderness above 50 tex	0
5402.33.00	- - From polyester	0
5402.34.00	- - From polypropylene	0
5402.39.00	- - Others	0
	- Other fiber, single and have no torsion or the number of torsion is not over 50 circle per meter:
*5402.44.00*	*- - From elastic resin*	3
5402.45.00	- - Others, from nylon or other polyamide	0
5402.46.00	- - Others, from polyester, partly directed	0
5402.47.00	- - Others, from polyester	0
5402.48.00	- - Others, from polypropylene	0
5402.49.00	- - Others	0
	- Other fiber, single and have torsion or the number of torsion is not over 50 circle per meter:
5402.51.00	- - From nylon and other polyamide	0
5402.52.00	- - From polyester	0
5402.59	- - Others:
5402.59.10	- - - From polypropylene	0
5402.59.90	- - - Others	0
	- Others, folded fiber or cable fiber:
5402.61.00	- - From nylon and other polyamide	0
5402.62.00	- - From polyester	0
5402.69	- - Others:
5402.69.10	- - - From polypropylene	0
5402.69.90	- - - Others:	0

59.02	Thin cloth to make tire from high durable fiber from nylon or other polyamide, polyester or artificial silk viscous.
5902.10	- From nylon or other polyamide:
	- - Rubberized clothe for making bead:
5902.10.11	- - - Nylon-6	3
5902.10.19	- - - Others	5
	- - Others:
*5902.10.91*	*- - - From Nylon-6*	7
5902.10.99	- - - Others	5
5902.20	- From polyester:
5902.20.20	- - Rubberized clothe for making bead	0
	- - Others:
5902.20.91	- - - Cotton content	0
*5902.20.99*	*- - - Others*	3
5902.90	- Others:
5902.90.10	- - Rubberized clothe for making bead	0
5902.90.90	- - Others	0

72.17	Line of non compound iron or steel
7217.10	- No plating or buffing:
7217.10.10	- - Have carbon content under 0,25% due to weight	15
	- - Have carbon content from 0,25% to under 0,6% due to weight:
7217.10.22	- - - Vocal cords; flat steel line for ripe drum; pre-stressing steel; easy-cutting steel line	0
7217.10.29	- - - Others	10
	- - Have carbon content over 0,6% due to weight
7217.10.31	- - - Steel line for making spoke; vocal cords; flat steel line for ripe drum; pre-stressing steel line; easy-cutting steel line	0
7217.10.39	- - - Others	5
7217.20	- Zinc plated or covered:
7217.20.10	- - Have carbon content under 0,25% due to weight	10
7217.20.20	- - Have carbon content from 0,25% to under 0.45% due to weight:	5
	- - Have carbon content over 0,45% due to weight
7217.20.91	- - -Aluminum conductor steel-reinforced(ACSR)	0
7217.20.99	- - - Others	5
7217.30	- Plated or covered by other primary metal:
	- - Have carbon content under 0,25% due to weight:
7217.30.11	- - - Zinc plated or covered:	10
7217.30.19	- - - Others	10
	- - Have carbon content from 0,25% to under 0,6% due to weight:
7217.30.21	- - - Zinc plated or covered:	5
7217.30.29	- - - Others	5
	- - Have carbon content over 0,6% due to weight
*7217.30.31*	*- - - High carbon steel line covered by bronze-bronze to make steam-pump bead (bead line)*	3
7217.30.32	- - - Others, Zinc plated or covered	5
7217.30.39	- - - Others	5
7217.90	- Others:
7217.90.10	- - Have carbon content under 0,25% due to weight	10
7217.90.90	- - Others	5

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Circular No. 38/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance amending, supplementing preferential import tax rate for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff

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