Circular No. 12/2013/TT-BTC dated January 21, 2013

CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO ITEM OF NON-ALLOY STEEL WIRE OF CODE 7217.10.39 IN THE PREFERENTIAL IMPORT TARIFF

Pursuant to the June 14, 2005 Law on export and import tax;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12, of September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;

Pursuant to the Government’s Decree No. 87/2010/ND-CP, of August 13, 2010 detailing the implementation of a number of articles of Law on export and import tax;

Pursuant to the Government’s Decree No. 118/2008/ND-CP, of November 27, 2008, defining functions, tasks, powers and organizational structure of the Ministry of Finance; 

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular amending preferential import tax rates appliable to item of non-alloy steel wire of code 7217.10.39 in the preferential import tariff.

Article 1. To amend preferential import tax rates

To amend preferential import tax rates applicable to item of non-alloy steel wire of code 7217.10.39 in the preferential import tariff under the List of taxable items in the Annex II promulgated together with the Circular No. 193/2012/TT-BTC, of November 15, 2012 of the Ministry of Finance on promulgating the Export Tariff, Preferential Import Tariff in according to the list of taxable items as follows:

Article 2. Effectiveness

This Circular takes effect as from March 07, 2013.