THE MINISTRY OF FINANCE

Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff  issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
Pursuant to the Law on Export and import tax dated June 14, 2005;
Pursuant to Resolution No. 71/2006/QH11 dated November 28, 2006 of the National Assembly on approval for Protocol on the Accession of the Socialist Republic of Vietnam to the Agreement establishing the World Trade Organization (WTO);
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule  according to the List of taxable headings and the tax rate bracket imposed on each heading and the Preferential import tariff schedule according to the List of taxable headings and the preferential tax rate bracket imposed each heading;
Pursuant to the Decree No. 87/2010/ND-CP dated August 13th 2010 of the Government on providing guidance on the Law on export and import tax;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues a Circular amending the preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to implement WTO commitments in 2015.
Article 1. To amend preferential import tax rates

To amend the preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule into new preferential import tax rates prescribed in the List enclosed herewith.