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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 77/2011/TT-BTC

Hanoi, June 07, 2011

 

CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATE FOR AMMONIA AT THE CODE 2814.10.000.000 AT THE PREFERENTIAL IMPORT TARIFF

Pursuant to the Law on Export and Import No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007, promulgating the export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;

Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on major solutions for controlling inflation, stabilizing the macro economy and ensuring social security;

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

The Ministry of Finance amends the preferential import tax rate for ammonia at the code 2814.10.000.000 at the Preferential Import Tariff as following:

Article 1. Preferential import rate

Amending the preferential import rate for ammonia at the code 2814.10.000.000 at the Preferential Import Tariff according to List of tax-liable goods issued attached with the Circular No.184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance regulating the tax rate of the Preferential Export Tariff and Preferential Import Tariff to the list of tax-liable goods is 0%.

Article 2. Implementation effect

This Circular takes effect on July 22, 2011./.

 

 

FOR THE MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan