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THEMINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 67/2009/TT-BTC

Hanoi, April 3, 2009

 

CIRCULAR

AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO COPPER TUBES AND PIPES BEING GROUP 74.11 LINES OF GOODS ON THE PREFERENTIAL IMPORT LIST

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and import Duties',
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on the functions, duties, powers and organizational structure of the Ministry of Finance;

The Minister of Finance hereby provides the following guidelines on preferential import duty rates applicable to copper tubes and pipes on the Preferential Import Tariff List:

Article 1.- import duty rates applicable to Group 74,11 lines of goods

To amend the preferential import duty rates applicable to copper tubes and pipes being Group 74,11 goods on the Preferential Import Tariff List as stipulated in Decision 106/2007/QD-BTC of the Ministry of Finance dated 20 December 2007. as follows:

74.11

All types of copper tubes and pipes

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74.11.10.00.00

- Of refined copper

5

 

- Of copper alloy

 

74.11.21.00.00

- - Of copper-zinc base alloy (brass)

5

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- - Of copper-nickel base alloy (cupro-nickel) or copper-nicke!-zinc base alloy (nickel-silver)

5

74.11.29.00.00

- - Other types

3

Article 2.- Effective date

This Circular shall be of full force from the date of its signing and shall apply to all import goods’ customs declarations registered with the customs office as from 8 April 2009.

 

 

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