Circular 164/2013/tt-Btc: Issued Export Tariffs, Preferential Import Tariff Under The Category Of Taxable Items

Original Language Title: Thông tư 164/2013/TT-BTC: Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế

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FINANCE MINISTRY
Number: 164 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 15, 2013

IT ' S SMART

Export Tax Expression Board, Import Tax Schedule

preferable by taxable item portfolio

_____________

Export Tax Law Base, Import Tax June 14, 2005;

Base of Resolution. 71 /2006/QH11 November 29, 2006 of the National Assembly's ratification of the Protocol to the Agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;

Base of Resolution. 295 /2007/NQ-UBTVQH12 September 28, 2007 of the Standing Committee of the National Assembly of the Standing Committee of the National Assembly on the Board of Tax Exports by the category of taxable groups and tax brackets for each group, the Tax Tax Schedule is preferable to the category of taxable group and the tax bracket's tax bracket. Every one of them.

Base of Resolution. 710 /2008/NQ-UBTVQH12 November 22, 2008 of the Standing Committee of the National Assembly for the revision of the Digital Resolution 295 /2007/NQ-UBTVQH12 September 28, 2007;

Base of Resolution. 830 /2009/UBTV12 October 17, 2009 of the Standing Committee of the National Assembly on the revision of the Digital Resolution 295 /2007/NQ-UBTVQH12 September 28, 2007 and Resolution No. 710 /2008/NQ-UBTVQH12 November 22, 2008;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some provisions of the export Tax Law, Import Tax;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Implementing Directive No. 09/CT-TTg on 24/5/2013 by the Prime Minister on the strengthening of the executive direction implementation of the financial mandate-state budget in 2013;

Execute the Prime Minister ' s conclusions at the announcement of the 302 /TB-VPCP on 12/8/2013 of the Government Office;

On the recommendation of the Chief of Tax Policy;

The Minister of Finance issued the Export Tax issue of the export tax, which gives the tax import preferable to the list of taxable goods.

What? 1. Issued the Export Tax Schedule, the preferable import tax. according to the tax item category

Issued with this message:

1. The export tax on the portfolio is subject to the prescribed tax at Annex I.

2. The preferable import tax on the list of taxable goods prescribed at Annex II.

What? 2. The export tax on the tax item portfolio

1. The export tax on the list of tax-held goods prescribed at Annex I consists of a description of goods and codes (8 digits), the export tax rate of the export tax prescribed for each item of the export tax.

2. The export of exported goods is not specifically specified in the export tax expression when it is customs procedure, the customs officer still has to prescribe the code of the export item corresponding to the item's 8-digit code in the Tax Chart. The value of the regulations specified at Section I Appendix II issued with this message and the rate of the export tax rate of 0% (not percentage).

3. The export tax on export items is produced, processed from imported raw materials:

a) The case of whether the goods are eligible to be produced, processed from the entire import material, is not a export tax. For wood items if there is more paint, vek ni, the screw is determined to be the material.

b) The case of goods is produced, processed from two sources: The import and raw materials originating in the country do not have to pay an export tax on the number of export goods corresponding to the amount of imported raw materials that have been used. To produce, to make goods that are actually exported. The number of exported goods produced, processed from domestic raw materials must pay the export tax as per the prescribed export tax rate for that export commodity.

c) The profile does not have to file export taxes on export goods made in the guidelines at Clap 2 Article 126 Digital. 128 /2013/TT-BTC September 10, 2013, of the Ministry of Finance regulations on customs procedure; inspection, customs oversight; export taxes, import duties, and tax management on goods of exports, imports.

4. The forested charcoal item of 44090,90's code is to apply a 5% export tax tax rate stipulated at the export tax manifest to meet the technical criteria as follows:

Criteria

Request

Hardness

Hard, solid.

Ash content

≤ 3%

Fixed-carbon content (C)-which is the elated carbon, odorless, smokless when on fire.

≥ 70%

Heat

That's $7000Kcal/kilo.

Sulfur content

≤ 0.2%

Impulses

≥ 4%

What? 3 . Import tax expression Preferable according to the tax item category

The preferable import tax manifold in accordance with the prescribed tax item in Annex II includes:

1. Section I: Regulation of preferable import tax tax imposed on 97 chapters according to the Vietnamese import goods portfolio. The content consists of the names of the sections, chapters, Notations, notations of the chapter; List of detailed tax manifold descriptions of goods (item group name and item name), code (08 digits), the tax rate of import tax on the prescribed preference for taxable goods.

2. Section II: Chapter 98-Regulation of the code and the tax rate of import tax on its own for certain groups of items, items.

2.1. Annotations and conditions apply the tax rate import tax on Chapter 98.

a) Note: The items with the name stated at the 1 part I section II appendix II issued by this Privacy apply the tax rate of the import of its own preferable income at Chapter 98.

b) Team annotation:

-The classification of the goods code and the application of a separate preferable import tax rate on the CKD item of the automobile is made in accordance with the regulation at paragraph 2.1 Part I section II issued issued by this Privacy;

-Items: Surface processing used for fabric production, leather prosthets of 98.06; kfraf paper used for whitewashed cement in group 98.07; alloy steel containing the element Bo in group 98.11; cream supports skin protection function, gel that reduces. The Mark of 98.25; the 1680 /D/2 nylong and 1890 D/2 fabric of 98.26 and the copper wire with a maximum cross-section per 6 mm but no more than 8 mm of the 98.30 was imposed on the private preferable import tax rate at Chapter 98. standard, specific regulatory specifications at paragraph 2.2, 2.3, 2.4, 2.5, 2.6, and 2.7 Part I II index II issued this message.

c) The manner of classification, the condition to apply the tax rate import tax rate in Chapter 98, the import and use of the items of Chapter 98: The implementation in accordance with paragraph 3 Part I section II of appendix II issued. Come on.

2.2. Item group portfolio, item and preferable import tax rate include: Code of the item group, item of Chapter 98; description of the goods (name of the item group, item); the group ' s corresponding code, that item at the index I appendix II (97 chapters). according to the Vietnam Import Tax Act) and the preferable tax rate import tax rate at Chapter 98 in accordance with the specific regulation in section II of the II index II issued by this Privacy Act.

2.3. Groups of items, items with names and are made to tax rate import tax rates specified in Chapter 98 if eligible for applicable special preferable import tax rates by existing regulations are selected to apply a tax rate tax rate. The special preferable preferable tax in the Issued Tax Statement of the Special Preferable Import Tax or Tax Tax Tax Tax Tax Tax Tax is specified in Chapter 98 of this Privacy.

2.4. As customs procedure, the customs officer must prescribe the code according to the column "The corresponding code at Section I Appendix II" stated at Chapter 98 and notes Chapter 98 on the side.

For example, a cement-based kraft paper, which bleached upon imports, said the operator of the order was 4804.29,00 (9807,000.00), the 3% preferable import tax rate.

What? 4. The route applies preferable import tax tax on a number of items belonging to 27.07, 29,02 and 39,02

Some of the items in the group of 27.07, 29,02 and 39,02 imposed the preferable import tax rate on the route as follows:

1. From 1 January 2014 to 31 December 2014: Apply the applicable preferable import tariff tax rate at Section I Annex II issued with this message.

2. From 1 January 2015 onwards: Apply the preferable import tax rate in accordance with the following regulatory route:

Code

A description of the goods

Tax rate (%)

From 1 January 2015 to 31 December 2015

From 1 January 2016 onwards

27.07

Oil and other products from the distillation of coal tar at high temperatures; similar products have a larger density of aromatic structures than non-aromatic.

2707.10.00

-benzene.

2

3

2707.30.00

-Xylene

2

3

29.02

Ring hydrocarbons.

2902.20.00

-benzene.

2

3

-Xylene:

2902.43.00

-P-Xylene

2

3

39.02

Polymers from propylene or from other olefins, the original form.

3902.10

-Polypropylene:

3902.10.30

-The dispersable form.

2

3

3902.10.90

-Other Type

2

3

What? 5. The preferable import tax on automobiles has passed using imports.

The preferable import tax on the use of imported cars is as follows:

1. The automobile carrying people from 15 seats down (including driving) of the group 87.02 and 87.03 applies the prescribed import tax rate at Decision No. 1. 36 /2011/QĐ-TTg The Prime Minister ' s June 29, 2011, on the issue of the U.S. auto import tax rate from 15 places sat down, decided the number. 24 /2013/QĐ-TTg 03/05/2013 amendment, add 1 Article 1 Decision No. 1 36 /2011/QĐ-TTg June 29, 2011 and the text of the guidelines, adjust the import tax rate of the Ministry of Finance.

2. The level of tax rates import preferable to cars carrying people from 16-seat drivers (including driving) of the 87.02 group and freight trucks have total weight with no more than 5 tonnes of group 87.04 (except for refrigerated cars, scrap collection vehicles with parts). Scrap metal, cement cars, armored vehicles for valuable cargo; car-like cement and mud trucks with 150%.

3. The level of preferable import tax rates on other types of cars belonging to groups of 87.02, 87.03, 87.04 equals 1.5 times the preferable import tax rate of the same category in groups of 87.02, 87.03, 87.04 regulations at the I index. II-The tax import tax is issued by the tax-borne item issued by this message.

What? 6. Organization to execute

1. This message is effective as of January 1, 2014.

2. This message repel:

a) 193 /2012/TT-BTC November 15, 2012, of the Ministry of Finance issued an export tax, the tax rate importer in accordance with the list of taxable goods.

b) Digital 208 /2012/TT-BTC On November 30, 2012, the Ministry of Finance amended the tax rate of import tax on aviation fuel, and fuel flight 27.10 at the Preferable Import Tax.

c) 12 /2013/TT-BTC January 21, 2013, the Ministry of Finance amended the non-alloy steel commodity import tax rate of 7217.10.39 at the preferable import tax.

d) Digital 38 /2013/TT-BTC April 4, 2013 of the Ministry of Finance amended the preferable import tax rate to the order of 39,03, 54.02, 59.02, 72.17 at the preferable import tariff.

e) Digital 39 /2013/TT-BTC April 9, 2013 of the Ministry of Finance revised the Hydro Peroxide-based import tax rate of 2847,00.10 at the preferable import tax.

g) 44 /2013/TT-BTC April 25, 2013, the Ministry of Finance amended the export tax rate to the mineral goods at the export tax.

(h)) 56 /2013/TT-BTC June 6, 2013 of the Ministry of Finance amended the export tax tax on the export of forests of 44.02 in the export tax.

i) 70 /2013/TT-BTC 22/5/2013 The Ministry of Finance amended the preferable import tax rate to the group of 27.10 at the preferable Import Tax Schedule.

l) 71 /2013/TT-BTC May 23, 2013, of the Treasury Department amended the export tax rate to the coal-goods sector 27.01 and 27.04 at the Preferable Export Tax.

l) 79 /2013/TT-BTC 07/6/2013 The Ministry of Finance amended the preferable import tax rate on some of the 17.02 group at the preferable Import Tax Schedule.

m) 107 /2013/TT-BTC December 12, 2013 of the Treasury Department amended the preferable import tax rate on some of the 27.07, 29,02 and 39,02 items at the preferable Import Tax Schedule.

n) 120 /2013/TT-BTC on 27 August 2013 by the Ministry of Finance amended, the addition of a cargo description of the group 98.25 of Chapter 98 stipulated at the issued Tax Preferable Import Tax. 193 /2012/TT-BTC November 15, 2012 of the Ministry of Finance.

o) Digital 124 /2013/TT-BTC September 30, 2013 of the Treasury Department amended the export tax rate to some of the group's 27.01 items at the export tax.

p) Digital 125 /2013/TT-BTC September 30, 2013 of the Treasury Department amended the preferable import tax rate to some items of code 2836.30.00, 2916.31.00, 3302.10.90, 3824,90.70 at the preferable Import Tax Schedule.

q) Digital 157 /2013/TT-BTC November 11, 2013, of the Treasury Department amended the tax rate export tax rate of 40,01, 40,02, 40,05 provisions at the issued export tax Schedule accompanying the No. 193 /2012/TT-BTC November 15, 2012.

r) Other provisions of the Ministry of Finance of the export tax, the import tax preferable to the regulation at this Smart.

3. During the execution process, the relevant text is shown at this message that is modified, added or replaced by the revised, additional or replacement text.

KT. MINISTER.
Chief.

(signed)

The dancer.