THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No. 103/2012/TT-BTC
Hanoi, June 22, 2012
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITIES UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuance to the Law on Import Duty and Export Duty, of June 14, 2005;
Pursuance to the Resolution No.295/2007/NQ-UBTVQH12, of September 28, 2007 of the Standing Committee of National Assembly on 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;
Pursuance to the Decree No.87/2010/ND-CP, of August 13, 2010 of the Government on detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuance to the Decree No.84/2009/ND-CP, of October 15, 2009 of the Government on petrol and oil trading;
Pursuance to the Decree No.118/2008/ND-CP,of November 27, 2008 of the Government on providing functions, duties, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director general of Tax Policy;
The Ministry of Finance promulgates the Circular guiding the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff as follows:
Article 1. The rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff
Adjusting preferential import tax rates of some commodities under the group 2710 in the referential import tariff as prescribed in the Circular No. 94/2012/TT-BTC of June 08, 2012 of the Ministry of Finance guiding the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff into new rates for preferential import tariff specified in the List issuing together with this Circular.
Article 2. Effect
This Circular takes effect form signing and replaces the Circular No.94/2012/TT-BTCof June 08, 2012 of the Ministry of Finance on guiding the implementation of preferential import tax rates for a number of commodities under the Heading 2710 in the referential import tariff./.