Circular No. 80/2014/TT-BTC dated June 23, 2014 of the Ministry of Finance amending and supplementing the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas

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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:	80/2014/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:	23/06/2014	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

THE OVER-QUOTA IMPORT DUTY RATES OF UN-MANUFACTURED TOBACCO AND TOBACCO REFUSE OF BURLEY IS 80%

On June 23, 2014, the Ministry of Finance issued the Circular No. 80/2014/TT-BTC amending and supplementing the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas.

Accordingly, from August 07, the over-quota import duty rates of un-manufactured tobacco and tobacco refuse of Burley is 80%. And the remained un-manufactured tobacco; tobacco refuse shall be applied the current over-quota import duty rates. In particular, the over-quota import duty rates of Tobacco, not stemmed/stripped or tobacco, partly or wholly stemmed/stripped, the Virginia type, flue-cured is 80% and the Virginia type, not flue-cured is 90%. The over-quota import duty rates of tobacco refuse for tobacco stems and others are in turn 80% and 90%.

This Circular takes effect on August 07, 2014.

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THE MINISTRY OF FINANCE

No. 80/2014/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, June 23, 2014

CIRCULAR

Amending and supplementing the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas[1]

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to the National Assembly Standing Committee’s 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. 187/2013/ND-CP of November 20, 2013, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale and purchase agency, processing and transit with foreign parties;

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 Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas.

Article 1. To add over-quota import duty rates of unmanufactured tobacco and tobacco refuse of Burley type under sub-heading 2401.10.40 prescribed in the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas, as follows:

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Circular No. 80/2014/TT-BTC dated June 23, 2014 of the Ministry of Finance amending and supplementing the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012, promulgating the list of commodities and their import duty rates for application of tariff quotas

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