THEMINISTRY 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
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:
Code | Description | Over-quota duty rate (%) |
24. 01 | | | Unmanufactured tobacco; tobacco refuse | |
2401 | 10 | | - Tobacco, not stemmed/stripped: | |
2401 | 10 | 10 | - - Virginia type, flue-cured | 80 |
2401 | 10 | 20 | - - Virginia type, not flue-cured | 90 |
2401 | 10 | 40 | - - Burley type | 80 |
2401 | 10 | 50 | - - Other, flue-cured | 80 |
2401 | 10 | 90 | - - Other | 90 |
2401 | 20 | | - Tobacco, partly or wholly stemmed/stripped: | |
2401 | 20 | 10 | - - Virginia type, flue-cured | 80 |
2401 | 20 | 20 | - - Virginia type, not flue-cured | 90 |
2401 | 20 | 30 | - - Oriental type | 90 |
2401 | 20 | 40 | - - Burley type | 80 |
2401 | 20 | 50 | - - Other, flue-cured | 80 |
2401 | 20 | 90 | - - Other | 90 |
2401 | 30 | | - Tobacco refuse: | |
2401 | 30 | 10 | - - Tobacco stems | 80 |
2401 | 30 | 90 | - - Other | 90 |
Article 2.Forcustoms declarations registered before the effective date of this Circular, the over-quota import duty rate of 80% shall be applied as prescribed in the Ministry of Finance’s Circular No. 188/2009/TT-BTC of September 29, 2009, promulgating the list of commodities and their import duty rates for application of tariff quotas.
Article 3.Effect
This Circular takes effect on August 7, 2014.-
For the Ministry of Finance
Deputy Minister
DO HOANG ANH TUAN
Vietnamese
Circular 80/2014/TT-BTC DOC (Word)
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