Circular No. 120/2013/tt-Btc: Modification, Supplements The Description Of The Goods In Chapter 98 9825 Group Specified In The Import Tariff Incentives Attached To Circular No. 193/2012/tt-Btc Dated 15/11/2012 Of ...

Original Language Title: Thông tư 120/2013/TT-BTC: Sửa đổi, bổ sung mô tả hàng hóa của nhóm 9825 thuộc Chương 98 quy định tại Biểu thuế nhập khẩu ưu đãi ban hành kèm theo Thông tư số 193/2012/TT-BTC ngày 15/11/2012 của Bộ Tài ...

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CIRCULAR revisions, supplements the description of the goods in Chapter 98 9825 group specified in the import tariff incentives attached to circular No. 193/2012/TT-BTC dated 15/11/2012 of the Ministry of finance _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 of the Commission of the National Assembly on issuing export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of Tax policy;
The Minister of Finance issued circular additional amendments description of goods in Chapter 98 9825 group specified in the import tariff incentives attached to circular No. 193/2012/TT-BTC dated 15/11/2012 of the Ministry of finance.
Article 1. Additional amendments section I – glossary terms and conditions apply to import tax incentives in Chapter 98 1. Modifying additional account, 1.25, section I: 1.25 ". 98.25 group: fillers (Restylane); Support cream protects the skin, the gel reduces the scarring (like Xclair, Dermatix, Atopiclair) "2. 2.7 clause supplements into section I: ice cream items 2.7 supports the function to protect the skin, the gel reduces the scarring 98.25 group must meet record of imported medical equipment specified in circular No. 24/2011/TT-BYT on 21/6/2011 Ministry of health guide the import of medical equipment.
Article 2. Supplements section II-group categories of items, the item and the level of import tax incentives (chapter 98) as follows: item description of goods code respectively in annex II section I tax rate (%)



9825 000 000 skin fillers (Restylane); Support cream protects the skin, the gel reduces the scarring (like Xclair, Dermatix, Atopiclair) 3304 99 90 10 article 3. Effective enforcement of this circular effect since 11 October 2013./.