At 182/2015 / TT-BTC circular, the Ministry of Finance has cut import duty of 9 items. Specifically, fish products, frozen, excluding fish fillets and other meat (code 0303.19.00) dropped from 18% to 16%. 8 automotive products decreased from 2% to 4%, including: Car interiors are designed as apartments (code 8703.23.40), vehicles of a cylinder capacity of over 2,500 cc (code 8703.23.94 ), four-wheel drive car (code 8703.24.51), car type cylinder capacity exceeding over 3,000 cc, vehicles (including passenger vehicles with common wagons (station wagons), SUV and sports car excluding vans), others (excluding CKD) (code 8703.24.59), car interiors are designed as apartments (code 8703.24.70), four-wheel drive car (code 8703.24.91) , car type cylinder capacity exceeding over 3,000 cc, other types (excluding CKD) (code 8703.24.99), motor vehicles for the transport of goods with a total vehicle weight not exceeding 5 tonnes.
According to preferential import tariffs, tariffs for extract items, essences and concentrates from coffee, tea and finish products with a basis ingredient from these products also be adjusted from 40% to 30%; soybean products increase from 0% to 2%; BOPP items are adjusted from 5% to 6%; fibers from polyester items are adjusted from 0% to 3%.
Besides, the export tax of some stone commodities (group 25.17) is adjusted from 14% and 17% on the same level of 15%; calcium carbonate powder with a size of 0.125 mm or less shall be increased from 5% to 10%; wood chips from 0% to 2%; aluminum strip coils from 0% to 20%; scrap copper from 0% to 22%.
Reverting ilmenite items are detailed in 28.23 group and adjusting group tax rate reduction from 15% to 10%.
Circular 182/2015 / TT-BTC also revised criteria one coal timber plantation commodities upon the recommendation of the previous business.
To implement a general Tariff , after taking effect from Circular No. 182/2015 / TT-BTC also annulled a series of other documents, including: Circular No. 164/2013 / TT-BTC dated 15 / 11/2013, Circular No. 17/2014 / TT-BTC dated 02/14/2014 of Circular No. 30/2014 / TT-BTC dated 07/3/2014, Circular No. 111/2014 / TT-BTC dated 18/8/2014, Circular No. 122/2014 / TT-BTC dated 27/08/2014 of Circular No. 131/2014 / TT-BTC dated 10/09/2014 of Circular No. 139/2014 / TT-BTC dated 23/09/2014 Circular No. 173/2014 / TT-BTC dated 14/11/2014 of Circular No. 186/2014 / TT-BTC dated 12/08/2014 of Circular No. 36/2015 / TT-BTC dated 23.03.2015, Circular No. 63/2015 / TT-BTC dated 06/5/2015, Circular No. 78/2015 / TT-BTC dated 05/20/2015 of Circular No. 101/2015 / TT BTC dated 29/6/2015 of Circular No. 131/2015 / TT-BTC dated 27/08/2015 of Circular No. 141/2015 / TT-BTC dated 04/9/2015, Circular No. 163/2015 / TT BTC dated 11/05/2015 of Circular No. 164/2015 / TT-BTC dated 05/11/2015 and the other provisions of the Finance Ministry on export taxes, import incentives contrary to the provisions of this Circular.
Source: General Department of Vietnam Customs
