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. 149/2005/ND-CP on 08/12/2005 detailing the Government's enforcement of 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;
The Ministry of Finance shall guide the implementation of a tariff preferential import tariffs for items belonging to 95.03 in toys import tariff incentives as follows: article 1. Tax rate preferential import tariffs.
Revised tariff preferential import tariffs for some toy heading 95.03 in list of tariff preferential import tariff under the category of taxable items attached to circular No. 216/2009/TT-BTC dated 12/11/2009 the Ministry of Finance's tax rate of import tax on new incentives specified in the list attached to the circular This time.
Article 2. Enforceable.
This circular has the effect after 45 days from the date of signing.