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Additional tax rate of import tax outside the quota of item code 2401.1.40
17/11/2022

On June 23, 2014, the Ministry of Finance issued Circular No. 80/2014/TT-BTC amending and supplementing Circular No. 111/2012/TT-BTC dated July 4, 2012 issued by the Ministry of Finance. List of goods and import tax rates for the application of tariff quotas.

The Circular has added the import tax rate of out-of-quota import tax on unprocessed tobacco products; Burley type cigarette waste under code 2401.1.40 is 80%. Previously, this product code has not been specified for specific import tax rates in Circular No. 111/2012/TT-BTC dated July 4, 2012 of the Ministry of Finance promulgating the List of goods and import tax rates. imports to apply tariff quotas.

Customs declarations registered before the effective date of this Circular (August 7, 2014) are still subject to the import tax rate of 80% outside the quota (equal to the import tax rate specified in Clause 1 of this Article). This new Circular) is stipulated in Circular No. 188/2009/TT-BTC dated September 29, 2009 of the Ministry of Finance promulgating the List of goods and import tax rates for application of tariff quotas.

 

According to MP
source: General Department of Customs