THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 109/2012/TT-BTC
Hanoi, July 03, 2012
 
CIRCULAR
GUIDING THE APPLICATION OF THE PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF ITEMS BELONGING TO GROUP 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export, import tax on June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 on September 28, 2007 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam on the promulgation of the export tariff on each group of goods, the preferential import tariff by the list of taxable group of goods and the preferential tax bracket on each group of goods;
Pursuant to the Government's Decree No. 87/2010/ND-CP on August 13, 2010 on detailing the implementation of a number of articles of  the Law on Export, import tax;
Pursuant to the Government's Decree No. 84/2009/ND-CP on September 15, 2009 on fuel trading;
Pursuant to the Government's Decree No. 118/2008/ND-CP on defining the functions, tasks, powers and organizational structure by the Ministry of Finance;
At the proposal of the Director of the Tax policy department;
The Minister of Finance promulgates the Circular on guiding the application of the preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff
Article 1. The preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff
Changing the preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff promulgated together with the Circular No. 103/2012/TT-BTC on June 22, 2012 of the Ministry of Finance on guiding the application of preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff into the new preferential import tax rates specified in the list promulgated together with this Circular.