Circular No.120/2013/TT-BTC amending description of commodities of heading 9825 đã được thay thế bởi Circular No. 164/2013/TT-BTC export tariff schedule and preferential import tariff schedule và được áp dụng kể từ ngày 01/01/2014.
Nội dung toàn văn Circular No.120/2013/TT-BTC amending description of commodities of heading 9825
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 120/2013/TT-BTC | Hanoi, August 27, 2013 |
CIRCULAR
AMENDING AND SUPPLEMENTING DESCRIPTION OF COMMODITIES OF HEADING 9825 OF CHAPTER 98 SPECIFIED IN PREFERENTIAL IMPORT TARIFF PROMULGATED TOGETHER WITH THE CIRCULAR NO.193/2012/TT-BTC OF NOVEMBER 15, 2012 OF THE MINISTRY OF FINANCE
Pursuant to the Law on export tax and import tax dated June 14, 2005;
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 implementation of a number of Articles of Law on export tax and import tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structure of the Ministry of Finance;
At the proposal of Director of Tax Policy Department;
The Minister of Finance promulgates the Circular amending and supplementing description of commodities of heading 9825 of Chapter 98 specified in preferential import tariff promulgated together with the Circular No.193/2012/TT-BTC of November 15, 2012 of the Ministry of Finance.
Article 1. To amend and supplement section I- Notes and conditions for application of separate preferential import tax rates at Chapter 98
1. Amending and supplementing Clause 1.25, section I:
“1.25. Heading 98.25: Restylane; Creams for skin protection enhancing, scar reduction gel (such as Xclair, Atopiclair, Dermatix)”
2. Supplementing Clause 2.7 to section I:
2.7. Creams for skin protection enhancing, scar reduction gel of heading 98.25 must satisfy dossier of import medical equipment specified in Circular No. 24/2011/TT-BYT dated June 21, 2011, of the Ministry of Health, guiding the import of medical device.
Article 2. To supplement section II- List of commodity groups, commodities and preferential import tax rates (of Chapter 98) as follows:
HS code | Description of commodity | Respective HS code at section I Annex II | Tax rate (%) | ||||
9825 | 00 | 00 | Restylane; Creams for skin protection enhancing, scar reduction gel (such as Xclair, Atopiclair, Dermatix) | 3304 | 99 | 90 | 10 |
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Article 3. Effect
This Circular takes effect on October 11, 2013.
| FOR THE MINISTER OF FINANCE |
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