THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
139/2014/TT-BTC
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Hanoi,
September 23, 14
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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.
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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
HS code
Description
Tax rate
(%)
84.58
Lathes (including turning
centers) for removing metal.
- Horizontal lathes
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8458.11.00
- - Numerically
controlled
0
- Other
8458.91.00
- - Numerically
controlled
0
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84.59
Machine-tools (including
way-type unit head machines) for drilling, boring, milling, threading tapping
by removing metal, other than lathes (including turning centers) of heading
84.58.
8459.10
- Way-type unit head machines
8459.10.10
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0
8459.10.20
- - Not electrically operated
0
- Other drilling machines
8459.21.00
- - Numerically
controlled
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- Other boring-milling machines
8459.31.00
- - Numerically
controlled
0
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
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PP. MINISTER
DEPUTY MINISTER
Truong Chi Trung