Thông tư 139/2014/TT-BTC sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng thuộc nhóm 84.58 và 84.59 tại Biểu thuế nhập khẩu ưu đãi kèm theo Thông tư 164/2013/TT-BTC do Bộ Tài chính ban hành

CIRCULAR

ON CHANGES IN RATES OF PREFERENTIAL IMPORT TAX ON ARTICLES OF HEADING 84.58 AND 84.59 IN THE PREFERENTIAL IMPORT TARIFF SCHEDULE ISSUED TOGETHER WITH CIRCULAR NO. 164/2013/TT-BTC DATED NOVEMBER 15, 2013 OF THE MINISTRY OF FINANCE

Pursuant to the Law on imported and exported taxes dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;

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

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues a Circular on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

Article 1. Changes in preferential import tax rates

The rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance shall be changed as follows

Article 2. Rules of changes in rates of preferential import tax on articles of machine tools which are not domestically produced

If the tax on articles of machine tools from heading 84.54 to 84.63 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance which are not domestically produced in the Preferential import tariff schedule more than 0%, the 0% tax shall apply. The List of domestically produced articles shall be determined according to regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.

Article 3. Effect

This Circular shall take effect from November 7, 2014./.

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