Ministry of Finance issued Circular No. 07/2015/TT-BTC dated 21 January 2015 to abolish Circular No. 06.2015/TT-BTC dated 20 January 2015 by Ministry of Finance on amendments of preferential import tariff on a number of petroleum items in heading 27.10 in preferential import tariff schedule.
Illustration photo: Source: Internet
The tariff applied on petroleum items in heading 27.01 in preferential import tariff schedule will be in accordance with provisions in Circular No. 03/2015/TT-BTC dated 06 January 2015 by Minister of Finance on amendments of preferential import tariff for a number of petroleum products in heading 27.10 in preferential import tariff schedule.
With regards to the Customs declarations on petroleum products which had been registered with customs authorities from 21 January 2015 and were taxable at the rate of preferential import tariff stipulated in Circular 06/2015/TT-BTC, tax refunds will be applied with the rates stipulated in Circular 03/2015/TT-BTC dated 06 January 2015.
The Circular takes effect from 21 January 2015.
T.Tien
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