Thông tư 44/2015/TT-BTC sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đặc biệt đối với một số nhóm mặt hàng trong Biểu thuế nhập khẩu ưu đãi đặc biệt ASEAN - Hàn Quốc giai đoạn 2015-2018 do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PROVIDING AMENDMENTS TO SPECIAL PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER OF ITEMS IN AKFTA SPECIAL PREFERENTIAL IMPORT TARIFF IN THE 2015 – 2018 PERIOD

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

Pursuant to the Decree No. 87/2010/NĐ-CP dated August 13, 2010 by the Government detailing the implementation of a number of articles of the Law on Export and import tax;

Pursuant to the Decree No. 215/2013/NĐ-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to the Framework Agreement on Comprehensive Economic Cooperation between the state members of the Association of Southeast Asian Nations (ASEAN) and the South Korea (hereinafter referred to as Korea), signed on December 13, 2005 in Malaysia and ratified by the President of the Socialist Republic of Vietnam on April 12, 2006;

Pursuant to the Trade In Goods Agreement under the Framework Agreement on ASEAN-Korea Comprehensive Economic Cooperation, signed on December 13, 2005 in Malaysia and on August 24, 2006 in the Philippines;

At the request of the Director of the Department of International Cooperation;

The Minister of Finance promulgates the amendments to special preferential import tax rates applicable to a number of items in Vietnam’s Special preferential import tariff to implement the Agreement on ASEAN – Korea Trade In Goods in the 2015 – 2018 period.

Article 1. Replace special preferential import tax rates of a number of items in subheading 7213, 7326, 8703 of the Vietnam’s special preferential import tariff to perform the ASEAN-Korean Trade In Goods Agreement in the 2015-2018 period enclosed with the Circular No. 167/2014/TT-BTC dated 14/11/2014 by the Ministry of Finance by the special preferential import tax rates in Appendix 1 enclosed with this Circular.

Article 2. Effect

This Circular comes into effect from the day it is signed./.

APPENDIX 1

SPECIAL PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF ITEMS IN THE VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO PERFORM THE ASEAN-KOREAN TRADE IN GOODS AGREEMENT IN THE 2015-2018(Enclosed with the Circular No. 44/2015/TT-BTC dated 30/3/2015 by the Minister of Finance)

Note: The symbol “*” marks the import ineligible for AKFTA special preferential tax rates at the corresponding time.

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