| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 107/2013/TT-BTC | Hanoi, August 12, 2013 |
CIRCULAR
AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADINGS 2707, 2902 AND 3902 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on export tax and import tax dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12, of September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;
Pursuant to the Government’s Decree No. 87/2010/ND-CP, dated August 13, 2010, detailing implementation of a number of Articles of Law on export tax and import tax;
Pursuant to the Government’s Decree No. 118/2008/ND-CP, dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of Director of the Tax Policy Department;
The Minister of Finance promulgates Circular amending preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 in the preferential import tariff.
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amending preferential import tax rates applicable to some commodities of headings 2707, 2902 and 3902 specified in the Annex II of preferential import tariff in according to list of taxable goods headings promulgated together with the Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the preferential import and export tariff according to the list of taxable products into the new preferential import tax rates specified in the list enclosed with this Circular.
Article 2. Effect
This Circular takes effect on September 26, 2013.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADINGS 2707, 2902 AND 3902
(Promulgated together with the Circular No. 107 /2013/TT-BTC dated August 12, 2013 of the Ministry of Finance)
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Description of commodities
Tax rate
(%)
2013
2014
2015
From 2016 onwards
27.07
Oils and other products of the distillation of high temperature coal tar, similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2707.10.00
- Benzene
1
2
2
3
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Toluene
0
0
0
0
2707.30.00
- Xylenes
1
2
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
2707.40.00
- Naphthalene
0
0
0
0
2707.50.00
- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ASTM D 86 method.
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
- Other
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - Creosote oils
0
0
0
0
2707.99
- - Other:
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2707.99.10
- - - Carbon black feedstock
0
0
0
0
2707.99.90
- - - Other
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Cyclic Hydrocarbons.
- Cyclanes, cyclones and cycloterpenes:
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2902.11.00
- - Cyclohexane
0
0
0
0
2902.19.00
- - Other
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
2902.20.00
- Benzene
1
2
2
3
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Toluene
0
0
0
0
- Xylenes:
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2902.41.00
- - o-Xylene
0
0
0
0
2902.42.00
- - m-Xylene
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
2902.43.00
- - p-Xylene
1
2
2
3
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - Mixed xylene isomers
0
0
0
0
2902.50.00
- Styrene
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
2902.60.00
- Etylbenzene
0
0
0
0
2902.70.00
- Cumene
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
2902.90
- Other:
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - Dodecylbenzene
0
0
0
0
2902.90.20
- - Other alkylbenzenes
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
2902.90.90
- - Other
0
0
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
39.02
Polymers of propylene or of other olefins, in primary forms.
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Polypropylene:
3902.10.30
- - In dispersion
0
1
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
3902.10.90
- - Other
0
1
2
3
3902.20.00
- Polyisobutylene
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
3902.30
- Propylene copolymers:
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - In the form of liquid or pastes
0
0
0
0
3902.30.90
- - Other
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
3902.90
- Other:
3902.90.10
- - Chlorinated polypropylene of a kind suitable for use in printing ink formulation
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
0
0
0
3902.90.90
- - Other
0
0
0
0
...
...
...
Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- 1 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 2 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 3 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 1 Circular No. 164/2013/TT-BTC of November 15, 2013, on promulgation of export tariff schedule and preferential import tariff schedule
- 2 Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products
- 3 Decree No. 122/2016/ND-CP dated September 01, 2016, schedules of import tariffs and preferential import tarrifs, list of goods and its flat tax, compound tariff, and out- of - quota import tarrif
- 4 Decree No. 26/2023/ND-CP dated May 31, 2023 on Schedule of Export Tariffs, Schedule of Preferential Import Tariffs, Tariff Nomenclature, and fixed duties, mixed duties, out-of-quota import duties
- 1 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 2 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 3 Circular No. 125/2013/TT-BTC of August 30, 2013, amending preferential import tax rates applicable to some commodities of HS Code 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 in the preferential import tariff
- 4 Circular No.124/2013/TT-BTC of August 30, 2013, amending the export tax rate for coal under heading 27.01 in the export tariff
- 5 Circular No.120/2013/TT-BTC of August 27, 2013, amending and supplementing description of commodities of heading 9825 of Chapter 98 specified in preferential import tariff promulgated together with the Circular No.193/2012/TT-BTC
- 6 Circular No. 70/2013/TT-BTC of May 22, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 7 Circular No. 58/2013/TT-BTC of May 08, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 8 Circular No. 47/2013/TT-BTC of April 26, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 1 Circular No.193/2012/TT-BTC of November 15, 2012, promulgating the preferential import and export tariff according to the list of taxable products
- 2 Circular No. 164/2013/TT-BTC of November 15, 2013, on promulgation of export tariff schedule and preferential import tariff schedule
- 3 Circular No. 164/2013/TT-BTC of November 15, 2013, on promulgation of export tariff schedule and preferential import tariff schedule
- 1 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 2 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 3 Circular No.124/2013/TT-BTC of August 30, 2013, amending the export tax rate for coal under heading 27.01 in the export tariff
- 4 Circular No. 125/2013/TT-BTC of August 30, 2013, amending preferential import tax rates applicable to some commodities of HS Code 2836.30.00, 2916.31.00, 3302.10.90, 3824.90.70 in the preferential import tariff
- 5 Circular No.120/2013/TT-BTC of August 27, 2013, amending and supplementing description of commodities of heading 9825 of Chapter 98 specified in preferential import tariff promulgated together with the Circular No.193/2012/TT-BTC
- 6 Circular No. 70/2013/TT-BTC of May 22, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 7 Circular No. 58/2013/TT-BTC of May 08, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 8 Circular No. 47/2013/TT-BTC of April 26, 2013, amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
- 9 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 10 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 11 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.