THE MINISTRY OF FINANCE
--------
VIETNAM SOCIALIST REPUBLIC
Independence – Freedom - Happiness
----------------
No. 24/2011/TT-BTC
Hanoi, February 23, 2011
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITIES UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
 
Pursuance to the Law on Import Duty and Export Duty No.45/2005/QH11 dated 14/6/2005;
Pursuance to the Resolution No.295/2007/NQ-UBTVQH12 dated 28/9/2007 of the Standing Committee of National Assembly on promulgating the Export Tariff according to the List of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Tariff according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuance to the Decree No.87/2010/ND-CP dated 13/8/2010 of the Government on detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuance to the Decree No.84/2009/ND-CP dated 15/10/2009 of the Government on trading Gasoline, oil;
Pursuance to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government on providing functions, duties, powers and organizational structure of the Ministry of Finance;
On the basis of the official Dispatch No.837/BTC-CST dated 19/1/2010 of the Ministry of Finance, the Ministry of Finance guides the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff as follows:
Article 1. Tax rate
Adjusting preferential import tax rates of some commodities of gasoline, oil under the Heading 2710 specified in the preferential import tariff into new rates for preferential import tariff specified in the List issuing together with this Circular.
Article 2. Effect
This Circular takes effect on 24/2/2011 and replaces the Circular No.07/2011/TT-BTC dated 14/1/2011 of the Ministry of Finance on guiding the implementation of preferential import tax rates for a number of commodities under the Heading 2710 in the referential import tariff./.