Thông tư 51/2016/TT-BTC sửa đổi danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với mặt hàng sắt hoặc thép để sản xuất tanh lốp xe thuộc chương 98 của Biểu thuế nhập khẩu ưu đãi kèm theo Thông tư 182/2015/TT-BTC do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON AMENDMENTS TO THE LIST OF COMMODITY HEADINGS AND SPECIFIC PREFERENTIAL IMPORT TAX RATES FOR IRON OR STEEL ARTICLES USED IN THE MANUFACTURE OF TIRE BEAD IN CHAPTER 98 OF THE PREFERENTIAL IMPORT TARIFF PROMULGATED UNDER THE CIRCULAR NO. 182/2015/TT-BTC DATED NOVEMBER 16, 2015 OF THE MINISTER OF FINANCE

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

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly promulgating the export tariff according to the list of taxable commodity headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable commodity headings and preferential tax bracket on each heading;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 providing in detailed for the implementation of the Law on import tax and export tax;

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

At the request of the Director General of the Department of tax policy,

The Minister of Finance promulgates a Circular to make amendments to the list of commodity headings and preferential import tax rates for iron or steel products used in the manufacture of tire bead of Chapter 98 of the specific preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance.

Article 1. Amendments to Section I – Notes and conditions for application of specific preferential import tax rates in Chapter 98

Point 1.8 Clause 1 Section I - Notes and conditions for application of specific preferential import tax rates in Chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance is amended as follows:

“1.8. Heading 98.10: Iron or steel used in the manufacture of tire bead”

Article 2. Amendments to Section II – List of commodity headings and preferential import tax rates in Chapter 98

Heading 98.10 in Section II - List of commodity headings and preferential import tax rates in Chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance is amended as follows:

Article 2. Effect

This Circular shall take effect as of May 02, 2016.

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