THE MINISTRY OF FINANCE
Circular No. 38/2013/TT-BTC dated April 04, 2013 of the Ministry of Finance amending, supplementing preferential import tax rate for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff
Pursuant to the Law on Export, Import Tax dated June 14, 2005;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007, 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;
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. 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 the Head of Tax Policy Department,
The Ministry of Finance issues the Circular amending, supplementing preferential import tax for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff
Article 1. To amend the preferential import tax rate as follows:
To amend the preferential import tax rates for some commodities in the heading 39.03, 54.02, 59.02, 72.17 prescribed at the preferential import tariff according to the List of dutiable commodity groups at Appendix 1, Appendix II issued with the Circular No. 193/2012/TT-BTC Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products to the new preferential import tax rates prescribed at the List attached with this Circular.
Article 2. Effect
This Circular takes effect on May 19, 2013./.
For the Minister
Deputy Minister
Vu Thi Mai
