The Ministry of Finance recently issued Circular 102/2011/TT-BTC changing the preferential import tax subject to the cashew item coded 0801.31.00.00 in the preferential import tariff.
According to the circular, the preferential import tax subject to the unshelled cashew item coded 0801.31.00.00 in the preferential import tariff attached to the list of taxable items enclosed with Circular 184/2010/TT-BTC is reduced from 5% to 3%.
ĐPT