Thông tư 23/2010/TT-BTC

CIRCULAR

AMENDING THE EXPORT DUTY RATES FOR A NUMBER OF COMMODITY ITEMS IN THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT 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 National Assembly Standing Committee's Resolution No. 830/2009/UBTV12 of October 17, 2009, amending Resolution No. 295/2007/NQ-UBTVHQ12 of September 28, 2007, and Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing 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;
The Ministry of Finance guides the application of export duty rates to a number of commodity items in the Export Tariff and the Preferential Import Tariff as follows:

Article 1. Export duty rate

- To change the export duty rate for wood products with a thickness of 30 mm or less and a width of 4(X) mm or less under Heading 44.07 in the Export Tariff promulgated together with Decision No. 216/2009/TT-BTC of November 12, 2009, to 0%.

Article 2. Effect

This Circular takes effect 45 days from the date of its signing.-