Circular 103/2012/tt-Btc: Guide The Implementation Of A Tariff Preferential Import Tariffs For Some Items In The Import Tariff At 2710 Group Incentives

Original Language Title: Thông tư 103/2012/TT-BTC: Hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 2710 tại Biểu thuế nhập khẩu ưu đãi

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Export Tax pursuant to the law, the import tax 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. 84/2009/ND-CP on 15/10/2009 of the Government about the oil and gas business;

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 circulars implementing tariff preferential import tariffs for some items in the import tariff at 2710 group incentives.

Article 1. Tax rate preferential import tariffs for some items in the import tariff at 2710 group incentives adjusted tax rate preferential import tariffs for some items in Group Expressions defined in 2710 import tax incentives enacted in circular No. 94/2012/TT-BTC on 8/6/2012 of the Ministry of Finance shall guide the implementation of a tariff preferential import tariffs for some items in the import tariff at 2710 group preferential import tax levels new incentives specified in the list attached to this circular.

Article 2. Effective enforcement of this circular effect since enforcement and replacing circular No. 94/2012/TT-BTC on 8/6/2012 of the Ministry of Finance shall guide the implementation of a tariff preferential import tariffs for some items in the import tariff at 2710 group incentives./.