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102/2011/TT-BTC

Taxes:Customs Duties,Import & Export Tax

Date of Promulgation:2011-08-25

Date of Implementatio:2011-07-11

Annex:

THE MINISTRY OF FINANCE 

 

Circular No. 102/2011/TT-BTC dated July 11, 2011 of the Ministry of Finance amending preferential import tax rate for commodity group of cashew (cashew nut) in the code 0801.31.00.00  in the Preferential Import Tariff 

 

Pursuant to the Law on Export and Import Tax dated June 14, 2005; Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of National Assembly 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 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; 

 

On the implementation of 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; 

 

The Ministry of Finance amends preferential import tax rate  for commodity group of unbarked cashew (cashew nut) in the code 0801.31.00.00  in the Preferential 

Import Tariff as following: 

 

Article 1. Preferential import tax rate. 

 

Amending preferential import tax rate for commodity group of unbarked cashew (cashew nut) in the code 0801.31.00.00 prescribed at the Preferential Import Tariff according to the list of dutiable commodity groups attached to the Circular No. 184/2011/TT-BTC dated November 15, 2010 of the Ministry of Finance 

promulgating tax rate of the Preferential Export Tariff and Preferential Import 

Tariff according to the list of dutiable commodity groups is 3%. 

 

Article 2. Implementation effect. 

 

This Circular takes effect on August 25, 2011./. 

 

 

 

 

FOR THE MINISTER DEPUTY MINISTER Do Hoang Anh Tuan 

 


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