CIRCULAR

ON AMENDMENTS TO CHAPTER 98 ON HS CODE AND SPECIAL PREFERENTIAL IMPORT TAX RATES ON HEADINGS OF 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 of Standing Committee of the National Assembly 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 the Circular on amendments to Chapter 98 on HS code and special preferential import tax rates on headings or groups of headings of preferential import tariff schedule issued together with the Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance

...

...

...

1. The Point 1.37 shall be added to Clause 1 of Annotation of the Chapter in the Section I as follows:

 “1.37. Polypropylene grains (PP grains) in primary forms used in the manufacture of bi-axially oriented polypropylene (BOPP) films”.

2. The Point 2.8 shall be added to Clause 2 of Annotation of the Chapter in the Section I as follows:

 “2.8. PP grains in primary forms used in the manufacture of bi-axially oriented polypropylene (BOPP) films” of the heading 98.37 are required to meet specifications of density, melt flow rate, bearing strength, bending modulus below:

Description

Density (g/cm3)

Melt flow rate –MFR/MI (g/10min)

Bearing strength (MPa)

Bending modulus (MPa)

...

...

...

0,9

3,0 ±0,3

Satisfy one of criteria below 32; 33; 34; 35; 36; 45

Satisfy one of criteria below 1200; 1225; 1250; 1265;1310; 1350; 1450; 1500; 1550; 1700

When registering the customs declaration, the declarant must submit the Certification of analysis or Product Data Sheet or Technical Data Sheet in which the aforesaid specifications are clarified provided by the producer to the customs agency where the imported good declaration is registered. 01 certified true copy issued by the import enterprise is required.

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

HS code

Description

Equivalent heading in Section I of Appendix II

...

...

...

9837

00

00

Polypropylene grains in primary forms used in the manufacture of bi-axially oriented polypropylene (BOPP) film”.

3902

10

90

0

Article 3. Effect

...

...

...

2. From January 1, 2016, the preferential import tax rates prescribed in Clause 2 Article 4 of Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on issuance of the Circular on issuance of export tariff schedule, preferential import tariff schedule on taxable headings and the Circular on amendments to Circular No. 164/2013/TT-BTC (if any) shall be applied./.

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai