THE MINISTRY OF FINANCE

Circular No.  107/2013/TT-BTC dated August 12, 2013 of the Ministry of Finance amending the preferential import tax rates for some commodities in the Heading 2707, 2902 and 3902 in the Preferential Import Tariff
Pursuant to the Law on Import Duty and Export Duty dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12, of September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;
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;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates Circular amending the preferential import tax rates for some commodities in the Heading 2707, 2902 and 3902 in the Preferential Import Tariff .
Article 1. To amend preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 in the preferential import tariff
Amending preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 specified in the Annex II of preferential import tariff in according to list of taxable goods headings promulgated together with the Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the preferential import and export tariff according to the list of taxable products into the new preferential import tax rates specified in the list enclosed with this Circular.

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry