Circular No. 89/2012/TT-BTC dated May 30, 2012 of the Ministry of Finance amending preferential import tax rate for coke and coke and semi-coke of the group 2704 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:	89/2012/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:	30/05/2012	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

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Effect status: Known

THE MINISTRY OF FINANCE

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No.: 89/2012/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

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Hanoi, May 30, 2012

CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATE FOR COKE AND COKE AND SEMI-COKE OF THE GROUP 2704 AT THE PREFERENTIAL IMPORT TARIFF

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

Pursuant to the 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;

On the implementaion of the Resolution No. 01/NQ-CP dated January 03, 2012 of the Government on major solutions on the implementation of economic and social development plan and budget estimation in 2012.

At the proposal of the head of Tax Policy Department;

The Minister of Finance issued the Circular amending preferential import tax rate for coke and coke and semi-coke of the group 2704 at the preferential import tariff.

Article 1.Preferential import rate

To amend the export tax rate of coke and semi-coke in the commodity group 2704 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance promulgating issuing Preferential Export, Import Tariff according to the List of dutiable commodity groups as follows:

Code	Commodity description	Tax rate (%)
27.04	Coke and semi-coke (coked from coal, umber or peat coal which are caked or not yet;) black from coal retort.
2704.00.10	*Coke and semi-coke coked from coal*	3
2704.00.20	*Coke and semi-coke coked from umber or peat coal*	3
2704.00.30	Black from coal retort	0