THE MINISTRY OF FINANCE
Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance on issuing the Preferential Export and Import Tariff in accordance with the List of Dutiable Commodities
Pursuant to the Law on Export and Import tax;
Pursuant to the Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly on approval for the Protocol on accession of Socialist Republic of Vietnam to the Agreement establishing the World Trade Organization;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Export tariff according to the list of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading;
Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on amendments to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007;
Pursuant to the Resolution No. 830/2009/UBTV12 dated October 17, 2009 of Standing Committee of the National Assembly on amendments to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;
Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of articles of the Law on Export and import tax;
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;
Pursuant to the Directive No. 09/CT-TTg dated May 24, 2013 of the Prime Minister on enhancement of management to fulfill finance - government budget objectives in 2013;
Pursuant to the Prime Minister’s conclusion in the Announcement No. 302/TB-VPCP dated August 12, 2013 of Office of the Government;
At the request of the Director of the Tax Policy Department;
