Nội dung toàn văn Circular No. 35/2010/TT-BTC guiding the export duty on wood and coke commodities
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THE
MINISTRY OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 35/2010/TT-BTC |
Hanoi, March 12, 2010 |
CIRCULAR
GUIDING THE EXPORT DUTY ON WOOD AND COKE COMMODITIES PRODUCED FROM IMPORTED MATERIALS
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-UBTVQHI2 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/UBTVI2 of October 17, 2009, amending Resolution No. 295/
2007/NQ-UBTVHQ12 of September28,2007, 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 Governments Decree No. 118/ 2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Based on the Prime Minister's opinions in the Government Office's Official
Letter No. 967/ VPCP-KTIII of February 10, 2010;
The Ministry of Finance guides the export duty on wood and coke commodities
produced from imported materials as follows:
Article 1. Export duty
rates for wood and coke commodities produced from imported materials
Exported wood and coke commodities produced wholly from imported materials are
exempt from export duty.
Article 2. Organization of implementation
A dossier for exemption from export duty on wood and coke commodities produced wholly from imported materials is similar to a dossier for refund ol 'import duty for the production of exports specified in Article 117 of the Finance Ministry's Circular No. 79/2009/TT-BTC of April 20, 2009. guiding customs procedures, inspection and supervision; import duty, export duty and tax administration applicable to imports and exports.
Article 3. Effect
This Circular takes effect 45 days from the date of its signing.-
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FOR
THE MINISTER OF FINANCE |
