Circular No. 108/2011/TT-BTC amending and supplementing the provisions đã được thay thế bởi Circular No. 157/2011/TT-BTC in reference to stipulating on tax rate of export và được áp dụng kể từ ngày 01/01/2012.
Nội dung toàn văn Circular No. 108/2011/TT-BTC amending and supplementing the provisions
MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No.: 108/2011/TT-BTC | Hanoi, July 28, 2011 |
CIRCULAR
AMENDING AND SUPPLEMENTING THE PROVISIONS ON THE PREFERENTIAL EXPORT DUTY, IMPORT DUTY FOR SOME ITEMS IN PREFERENTIAL EXPORT TARIFFS, IMPORT TARIFFS
Pursuant to the Law on Import, Export Duty dated June 14, 2005;
Pursuant to the Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 and the Resolution No.710/2008/NQ-UBTVQH12 dated November 22, 2008 of the National Assembly Standing Committee on amending the Resolution No.295/2007/NQ-UBTVQH12 September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff according to the list of taxable commodity groups and tax rate bracket for each commodity group, the preferential import tariff according to the list of taxable commodity groups and preferential tax rate bracket for each commodity group;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Import, Export Duty;
Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government, on stipulating functions, tasks, powers and organizational structure of the Ministry of Finance;
To implement the Resolution No.11/NQ-CP dated February 24, 2011 by the Government on solutions mainly focusing on containing inflation, stabilizing the macro economy, guaranteeing the social security and the direction of the Prime Minister at the Official Dispatch No.3869/VPCP-KTTH dated June 13, 2011 on tax policy to implement Resolution No.11/NQ-CP;
The Ministry of Finance amends, supplements the provisions on the preferential export duty, import duty for some items in the preferential export tariffs, import tariffs as follows:
Article 1. provisions on the preferential export duty, import duty
To amend and supplement regulations on the preferential export tax, import tax for some items stipulated in the Preferential Export Tariff, Import Tariff issued together with Circular No.184/2010/TT-BTC dated November 15, 2010 of Ministry of Finance stipulating tax rates of the preferential export tariff, import Tariff according to the list of taxable items in the list of preferential export tax rates (Annex I), list of preferential import tax rates (Annex II) attached herewith.
Article 2. Effect.
This Circular takes effect from September 11, 2011./.
| FOR THE PRIME MINISTER |
ANNEX I
LIST OF EXPORT DUTY RATES FOR A NUMBER OF ITEMS IN THE EXPORT TARIFF
(Issuing together with the Circular No.108/2011/TT-BTC dated 28/7/2011 of the Ministry of Finance)
No. | Description of goods | Of the groups, sub-groups | Duty rates (%) | |||
1 | Other minerals of chapter 25. | 25.02 25.03 25.04 25.06 25.07 25.08 25.11 25.13 25.18 25.19 25.20 25.24 25.28 25.29 25.30 |
|
|
| 10
|
2 | Siliceous fossil meals (e.g. kieselguhr, Tripoli and diatomite) and similar siliceous earths, whether or not calcined, having a specific gravity not more than 1. | 25.12 |
|
|
| 15 |
3 | Natural steatite ore, whether or not roughly trimmed or merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square), talc. | 25.26 |
|
|
| 15 |
4 | Coal; briquettes, ovoid coal and similar solid fuels manufactured from coal. | 27.01 |
|
|
| 20 |
5 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon… | 27.04 |
|
|
| 20, * |
6 | Railway sleepers or rail (bar) of wood. | 44.06 |
|
|
| 20, * |
7 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, made by glass paper or end-jointed of a thickness exceeding 6 mm. |
|
|
|
|
|
| - Type of thickness from 30 mm or less, a width of 95 mm or less, a length of 1,050 mm or less | 44.07 |
|
|
| 0 |
| - Other type | 44.07 |
|
|
| 20, * |
8 | Refined copper and copper alloys unwrought. | 74.03 |
|
|
| 20 |
9 | Aluminum ingot. | 76.01 |
|
|
| 15 |
10 | Lead ingot. | 78.01 |
|
|
| 15 |
11 | Zinc ingot. | 79.01 |
|
|
| 10 |
12 | Thin ingot. | 80.01 |
|
|
| 10 |
13 | Magie and magie’s products | 81.04 |
|
|
| 15 |
ANNEX II
LIST OF PREFERENTIAL IMPORT DUTY RATES FOR A NUMBER OF ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Issuing together with the Circular No.108/2011/TT-BTC dated 28/7/2011 of the Ministry of Finance)
Codes | Description of goods | Duty rates (%) | |||
39.17 |
|
|
| Tubes, pipes, hoses, and accessories used to join them with plastic (for example, the junctions, elbows, flanges). |
|
3917 | 10 |
|
| - Artificial guts (sausage casings) with hardened protein or by cellulosic materials: |
|
3917 | 10 | 10 | 00 | - - From hardened protein | 10 |
3917 | 10 | 90 | 00 | - - Other type | 10 |
|
|
|
| - Tubes, pipes and hoses of rigid type: |
|
3917 | 21 | 00 | 00 | - - By polymer ethylene | 12 |
3917 | 22 | 00 | 00 | - - By polymer propylene | 12 |
3917 | 23 | 00 | 00 | - - By polymer vinyl chloride | 17 |
3917 | 29 | 00 | 00 | - - By other plastic | 17 |
|
|
|
| - Tubes, pipes and other hoses: |
|
3917 | 31 | 00 | 00 | - - Tubes, pipes and hoses of plastic type with break pressure of at least 27.6 | 12 |
3917 | 32 |
|
| - - Not reinforced or combined with other materials, without components: |
|
3917 | 32 | 10 | 00 | - - - Sausage casings or ham shells | 10 |
3917 | 32 | 90 | 00 | - - - Other type | 17 |
3917 | 33 | 00 | 00 | - - Not reinforced or combined with other materials, with components | 17 |
3917 | 39 | 00 | 00 | - - Other type | 15 |
3917 | 40 | 00 | 00 | - The components for joining | 15 |
39.19 |
|
|
| Plates, slabs, film, foil, tape, strip and other flat shapes self-adhesive, of plastics, whether or not in roll form. |
|
3919 | 10 |
|
| - In roll form of a width not exceeding 20 cm: |
|
3919 | 10 | 10 | 00 | - - By polymer vinyl chloride | 12 |
|
|
|
| - - from polyethylene: |
|
3919 | 10 | 21 | 00 | - Tapes used in the manufacture of electricity and telephone wire - - | 12 |
3919 | 10 | 29 | 00 | - - - Other type | 17 |
3919 | 10 | 90 | 00 | - - Other type | 17 |
3919 | 90 |
|
| - Other type: |
|
3919 | 90 | 10 | 00 | - - By polymer vinyl chloride | 12 |
3919 | 90 | 90 | 00 | - - Other type | 12 |
48.04 |
|
|
| Uncoated kraft paper and paperboard, in form of rolls or sheets, other than those of group 48.02 or 48.03. |
|
|
|
|
| - Surface layer kraft paperboard: |
|
4804 | 11 |
|
| - - Unbleached type: |
|
4804 | 11 | 10 | 00 | - - - Type used in production of gypsum board | 15 |
4804 | 11 | 90 | 00 | - - - Other type | 15 |
4804 | 19 |
|
| - - Other type: |
|
4804 | 19 | 10 | 00 | - - - Type used in production of gypsum board | 17 |
4804 | 19 | 90 | 00 | - - - Other type | 17 |
|
|
|
| - Kraft paper used for making packaging: |
|
4804 | 21 |
|
| - - Unbleached type: |
|
4804 | 21 | 10 | 00 | - - - Type used for making cement packaging | 3 |
|
|
|
| - - - Other type: |
|
4804 | 21 | 91 | 00 | - - - - Type used in production of gypsum board | 17 |
4804 | 21 | 99 | 00 | - - - - Other type | 17 |
4804 | 29 |
|
| - - Other type: |
|
4804 | 29 | 10 | 00 | - - - Type used in production of gypsum board | 15 |
4804 | 29 | 90 |
| - - - Other type: |
|
4804 | 29 | 90 | 10 | - - - - Type used to make cement packaging | 3 |
4804 | 29 | 90 | 90 | - - - - Other type | 20 |
|
|
|
| - Other kraft paper and paperboard weighing of 150 g/m2 or less: |
|
4804 | 31 |
|
| - - Unbleached type: |
|
4804 | 31 | 10 | 00 | - - - Insulated kraft paper | 5 |
4804 | 31 | 30 | 00 | - - - Wet strength from 40 g to 60 g, for plywood adhesive tape | 10 |
4804 | 31 | 90 |
| - - - Other type: |
|
4804 | 31 | 90 | 10 | - - - - Paper used as foundation for making glass-paper | 5 |
4804 | 31 | 90 | 20 | - - - - Type used to make cement packaging | 3 |
4804 | 31 | 90 | 90 | - - - - Other type | 20 |
4804 | 39 |
|
| - - Other type: |
|
4804 | 39 | 10 | 00 | - - - Wet strength from 40 g to 60 g, for plywood adhesive tape | 10 |
4804 | 39 | 90 | 00 | - - - Other type | 17 |
|
|
|
| - Other kraft paper and paperboard weighing more than 150 g/m2 to less than 225 g/m2: |
|
4804 | 41 |
|
| - - Unbleached type: |
|
4804 | 41 | 10 | 00 | - - - Insulated kraft paper | 5 |
4804 | 41 | 90 | 00 | - - - Other type | 20 |
4804 | 42 | 00 | 00 | - - Bleached type with content of chemical wood pulp over 95% of total pulp | 20 |
4804 | 49 | 00 | 00 | - - Other type | 20 |
|
|
|
| - Kraft paper and paperboard weighing from 225 g/m2 or more: |
|
4804 | 51 |
|
| - - Unbleached type: |
|
4804 | 51 | 10 | 00 | - - - Insulated Kraft paper | 5 |
4804 | 51 | 90 |
| - - - Other type: |
|
4804 | 51 | 90 | 10 | - - - - Pressed paperboard weighing 600 g/m2 or more | 5 |
4804 | 51 | 90 | 20 | - - - - Wet strength from 40 g to 60 g, for plywood adhesive tape | 10 |
4804 | 51 | 90 | 90 | - - - - Other type | 20 |
4804 | 52 |
|
| - - Bleached type with content of chemical wood pulp over 95% of total pulp: |
|
4804 | 52 | 10 | 00 | - - - Type used in production of gypsum board | 15 |
4804 | 52 | 90 | 00 | - - - Other type | 20 |
4804 | 59 | 00 | 00 | - - Other type | 20 |
64.06 |
|
|
| Parts of footwear; (including uppers whether or not attached to soles other than outer soles); removable pads of footwear, heel cushions, and similar products; gaiters, shoes pipe, similar products and parts thereof. |
|
6406 | 10 |
|
| - Uppers and parts of uppers, excluding pads with hard materials in the uppers: |
|
6406 | 10 | 10 | 00 | - - Metal toe | 15 |
6406 | 10 | 90 | 00 | - - Other type | 15 |
6406 | 20 | 00 | 00 | - Outer soles and heels made of rubber or plastic | 30 |
|
|
|
| - Other type: |
|
6406 | 91 | 00 | 00 | - - By wood | 15 |
6406 | 99 |
|
| - - By other materials: |
|
|
|
|
| - - - By metal: |
|
6406 | 99 | 11 | 00 | - - - - By iron or steel | 5 |
6406 | 99 | 12 | 00 | - - - - By copper | 5 |
6406 | 99 | 19 | 00 | - - - - Other type | 5 |
|
|
|
| - - - By rubber or plastic: |
|
6406 | 99 | 21 | 00 | - - - - Soles | 5 |
6406 | 99 | 29 | 00 | - - - - Other type | 5 |
6406 | 99 | 90 | 00 | - - - Other type | 5 |
70.05 |
|
|
| Float glass and glass ground or polished its surface, in sheets, whether or not yet made an absorbent, reflecting or non-reflecting layer, but not otherwise processed. |
|
7005 | 10 |
|
| - Non- reinforcing glass with an absorbent layer, reflecting or non-reflecting layer: |
|
7005 | 10 | 10 | 00 | - - Optical glass, not optically processed | 5 |
7005 | 10 | 90 | 00 | - - Other type | 30 |
|
|
|
| - Other non-reinforcing glass: |
|
7005 | 21 |
|
| - - All tinted, opaque, bright or merely surface ground: |
|
7005 | 21 | 10 | 00 | - - - Optical glass, not optically processed | 5 |
7005 | 21 | 90 |
| - - - Other type: |
|
7005 | 21 | 90 | 10 | - - - - Type of a thickness of 15 mm or more | 40 |
7005 | 21 | 90 | 90 | - - - - Other type | 40 |
7005 | 29 |
|
| - - Other type: |
|
7005 | 29 | 10 | 00 | - - - Optical glass, not optically processed | 5 |
7005 | 29 | 90 |
| - - - Other type: |
|
7005 | 29 | 90 | 10 | - - - - Type of a thickness of 15 mm or more | 40 |
7005 | 29 | 90 | 90 | - - - - Other type | 40 |
7005 | 30 | 00 | 00 | - Glass reinforced | 25 |
73.25 |
|
|
| The products casted by iron or steel. |
|
7325 | 10 |
|
| - Non-malleable cast iron: |
|
7325 | 10 | 10 | 00 | - - Tubes and glass for rubber latex | 15 |
7325 | 10 | 90 | 00 | - - Other type | 20 |
|
|
|
| - Other type: |
|
7325 | 91 | 00 | 00 | - - Grinding balls and similar goods used for mill | 20 |
7325 | 99 |
|
| - - Other type: |
|
7325 | 99 | 10 | 00 | - - - Tubes and cups containing rubber latex | 20 |
7325 | 99 | 90 | 00 | - - - Other type | 20, * |
83.11 |
|
|
| Wire, rods, tubes, plates, electrodes and similar products by basic metal or metal carbides, coated, covered or with core made by easy-to- be-melt material of a kind used for soldering, brazing, welding or by condensation of metal or metal carbides; wire and rods by base metal powder agglomerated, used for metal spraying. |
|
8311 | 10 |
|
| - The base metal electrode is coated for electric arc-welding: |
|
8311 | 10 | 10 | 00 | - - Form of coils | 21 |
8311 | 10 | 90 | 00 | - - Other type | 21 |
8311 | 20 |
|
| - Welding wire with core made of base metal, for electric arc-welding: |
|
8311 | 20 | 10 | 00 | - - Form of coils | 26 |
8311 | 20 | 90 | 00 | - - Other type | 26 |
8311 | 30 |
|
| - Welding rods coated, covered and with core made of base metal, for soldering, brazing or welding by flame: |
|
8311 | 30 | 10 | 00 | - - Form of coils | 26 |
8311 | 30 | 90 | 00 | - - Other type | 30 |
8311 | 90 |
|
| - Other type |
|
8311 | 90 | 00 | 10 | - - Alloy welding wire, carbon content from 4.5% or more and chromium content of 20% or more | 0 |
8311 | 90 | 00 | 90 | - - Other type | 26 |
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