The CIRCULAR revising tariff preferential import tariffs for the items in the 3909.10.10 code and 3909.20.10 code in the import tariff incentives _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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 a circular amending the import tax tariff preference for the items in the 3909.10.10 code and 3909.20.10 code in the import tariff incentives, article 1. Modify the tariff import tax incentives modify the tariff preferential import tariffs for the items in the 3909.10.10 code and 3909.20.10 code in the import tariff preference under the category of taxable items in annex II attached to circular No. 157/2010/TT-BTC on 14/11/2010 of the Ministry of Finance issued export tariff Preferential import tariff, according to the list of taxable items as follows: item description of goods tax rate (%)
39.09 amino-Resins, phenolic resins and polyurethanes, in primary forms 3909.10-urea Resins; thioure: 3909.10.10-plastic-compounds used to cast 5 3909.10.90--other---melamine Resin 3909.20:3 3909.20.10--compounds used to cast 5 3909.20.90--other---other amino-Resins 3909.30 3:3909.30.10--compounds used to cast 3--other: 3909.30.91---Glyoxal Resin monourein 0-3909.30.99-0-other 3909.40-phenolic: chemical--3909.40.10 to cast except phenol formaldehyde, 3 3909.40.90-3 3909.50.00-other-Polyurethanes 0 article 2. Effective enforcement of this circular effect since December 3, 2012.