Circular No. 91/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance amending preferential import tax rate for some commodity groups in the Preferential Import Tarriff (No Appendix attached)

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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:	91/2011/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:	20/06/2011	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

TOBACCO IMPORT TAX RATE IS INCREASED TO 50% FROM AUGUST 04

On June 06, 2011, the Ministry of Finance issued the Circular No. 91/2011/TT-BTC amending preferential import tax rate for some commodity groups in the Preferential Import Tariff.

Accordingly, the import tax rate for fresh almond or fried almond, peeled almond is increased to 30% (increase more 10% compared to previous rate); import tax rates of mushroom ketchup and ketchup increase to 35% (increase more 5% compared to previous rate).

More especially, import tax rate for homogenized tobacco or reconstituted tobacco increase by 20 % to 50% from August 04, 2011; other powers for inhaling, other tobacco not for smoking, including chewing or spitting, Ang Hoon and other commodities simultaneously increase to 50%.

For group of equipments for water closet and spare parts made by cast i-ron or not yet glazed as well other commodities, import tax rates are also increased to 36% instead of 32% as before.

These amends and supplements take effect on August 04, 2011.

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THE MINISTRY OF FINANCE

Circular No. 91/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance amending preferential import tax rate for some commodity groups in the Preferential Import Tariff

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

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of National Assembly 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. 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 implementation of the Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on major solutions for controlling inflation, stabilizing the macro economy and ensuring social security;

The Ministry of Finance amends preferential import tax rate for some commodities in the Preferential Import Tariff as following:

Article 1. Preferential import tax rate.

Amending preferential import tax rate for some commodities prescribed at the Preferential Import Tariff according to the list of dutiable commodity groups attached to the Circular No. 184/2011/TT-BTC dated November 15, 2010 of the Ministry of Finance promulgating tax rate of the Preferential Export Tariff and Preferential Import Tariff according to the list of dutiable commodity groups to new preferential import tax rate prescribed at the Appendix which is issued with this Circular.

Article 2. Implementation effect.

This Circular takes effect on August 04, 2011./.

FOR THE MINISTER

DEPUTY MINISTER

Do Hoang Anh Tuan

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Circular No. 91/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance amending preferential import tax rate for some commodity groups in the Preferential Import Tarriff (No Appendix attached)

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