| MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
| No. 148/2009/TT-BTC | Hanoi, July 21, 2009 |
CIRCULAR
GUIDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GASOLINE AND OIL BEING GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on preferential import duty rates applicable to a number of Group 2710 goods on the preferential import tariff list:
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on preferential import duty rates applicable to a number of Group 2710 goods on the preferential import tariff list:
Article 1
To amend in the List attached, the preferential import duty rates applicable to a number of gasoline and oil items in Group 2710 goods on the Preferential Import Tariff List as stipulated in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).
Article 2
This Circular shall be of full force and effect as from the date of its signing, and shall apply to import goods' customs declarations registered with the customs office as from 26 July 2009.
Circular 133/2009/TT-BTC of the Minister of Finance dated 30 June 2009 on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list is hereby repealed.
| | FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
LIST
OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Circular 148/2009/TT-BTC of the Ministry of Finance dated 21 July 2009)
(Issued with Circular 148/2009/TT-BTC of the Ministry of Finance dated 21 July 2009)
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