THE MINISTRY OF FINANCE

Circular No.  120/2013/TT-BTC dated August 27, 2013 of the Ministry of Finance amending and supplementing the commodity description of the Heading 9825, Chapter 98 prescribed in the Preferential Import Tariff issued with the Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance
Pursuant to the Law on Export Duty and Import 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 Tax Policy Department;
The Minister of Finance promulgates the Circular amending and supplementing the commodity description of the Heading 9825, Chapter 98 prescribed in the Preferential Import Tariff issued with the Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance,
Article 1. To amend and supplement section I- Notes and application conditions for particular preferential import tax rates at Chapter 98
1. To amend and supplement Clause 1.25, section I:
“1.25. Heading 98.25: Restylane; Creams for skin protection enhancing, scar reduction gel (such as Xclair, Atopiclair, Dermatix)”