Nội dung toàn văn Circular No. 147/2010/TT-BTC amending export duty rates applicable to a number
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 147/2010/TT-BTC | Hanoi, September 24, 2010 |
CIRCULAR
AMENDING EXPORT DUTY RATES APPLICABLE TO A NUMBER OF GOODS OF HEADING 2601 ON THE DUTY RATE LIST OF THE EXPORT TARIFF
Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the National Assembly Standing Committee's Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28. 2007;
Pursuant to the Government's Decree No. 87/ 2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After consulting relevant ministries and associations, the Ministry of Finance amends the export duty rate applicable to a number of goods of Heading 2601 on the duty rate list of the Export Tariff as follows:
Article 1. Export duty rates
To adjust export duty rates applicable to iron ores and concentrates, including roasted iron pyrites of Heading 26.01 on the duty rate list of the Export Tariff promulgated together with the Ministry of Finance's Circular No. 216/2009/ TT-BTC of November 12. 2009, providing duty rates of the Export Tariff and Preferential Import Tariff according to the list of dutiable commodity groups, into new export duty rates as follows:
Heading | Description | Duty rate (%) | |||
2601 |
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| Iron ores and concentrates, including roasted iron pyrites |
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| - Iron ores and concentrates, except roasted iron pyrites: |
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2601 | 11 | 00 | 00 | - - Un-roasted | 30 |
2601 | 12 | 00 | 00 | - - Roasted | 30 |
2601 | 20 | 00 | 00 | - Roasted iron pyrites | 30 |
Article 2. Effect
This Circular takes effect 45 days from the date of its signing.-
| FOR THE MINISTER OF FINANCE |