Circular No. 39/2013/TT-BTC dated April 09, 2013 of the Ministry of Finance amending, supplementing preferential import tax rate for the commodity Hydrogen Peroxyt in the heading 2847.00.10 at the Preferential import tariff

THE MINISTRY OF FINANCE

Circular No. 39/2013/TT-BTC dated April 09, 2013 of the Ministry of Finance amending, supplementing preferential import tax  rate for the commodity Hydrogen Peroxyt in the heading 2847.00.10 at the Preferential import tariff

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 the commodity Hydrogen Peroxyt in the heading 2847.00.10 at the Preferential import tariff as follows:

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

To amend the preferential import tax rates for the commodity Hydrogen Peroxyt, fixed or not yet fixed by urea in the heading 2847.00.10 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 as follows:

Article 2. Effect

This Circular takes effect on May 24, 2013./.

For the Minister

Deputy Minister

Vu Thi Mai