Thông tư 89/2012/TT-BTC sửa thuế suất thuế nhập khẩu ưu đãi mặt hàng than cốc

CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATE FOR COKE AND COKE AND SEMI-COKE OF THE GROUP 2704 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 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;

On the implementaion of the Resolution No. 01/NQ-CP dated January 03, 2012 of the Government on major solutions on the implementation of economic and social development plan and budget estimation in 2012.

At the proposal of the head of Tax Policy Department;

The Minister of Finance issued the Circular amending preferential import tax rate for coke and coke and semi-coke of the group 2704 at the preferential import tariff.

Article 1.Preferential import rate

To amend the export tax rate of coke and semi-coke in the commodity group 2704 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance promulgating issuing Preferential Export, Import Tariff according to the List of dutiable commodity groups as follows:

Article 2. Implementation effect

This Circular takes effect on July 14, 2012./.