Circular No. 36/2015/TT-BTC on modification of export tax rates applicable to gold jewelry đã được thay thế bởi Circular No. 182/2015/TT-BTC preferential import and export tariff và được áp dụng kể từ ngày 01/01/2016.
Nội dung toàn văn Circular No. 36/2015/TT-BTC on modification of export tax rates applicable to gold jewelry
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 36/2015/TT-BTC | Hanoi, March 23, 2015 |
CIRCULAR
ON MODIFICATION OF EXPORT TAX RATES APPLICABLE TO GOLD JEWELRY, GOLDSMITHS’ WARES AND OTHER GOLDEN ARTICLES IN SUBHEADINGS 71.13, 71.14, 71.15 OF EXPORT TAX SCHEDULE
Pursuant to the Law on Export and import tax dated June14, 2005;
Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated November, 2008 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam on the amendments to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the promulgation of export tax schedule according to the list of taxable goods and the tax rates for each group of goods, preferential import tariff according to the list of taxable goods and the preferential tax rates for each group of goods;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
Pursuant to the direction of the Deputy Prime Minister Vu Van Ninh in the Official Dispatch No. 1831/VPCP-KTTH dated September 30, 2014 on the policy on tax applicable to golden articles;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular on modification of export tax rates applicable to gold jewellery, goldsmiths and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule
Article 1. Modification of export tax rates
The export tax rates applicable to gold jewellery, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule according to the list of taxable goods prescribed in the Circular No. 164/2013/TT-BTC dated November 15, 2013 by the Ministry of Finance are changed into new export tax rates prescribed in the List enclosed herewith.
Article 2. Conditions for applying the export tax rate of 0%
1. Regarding the goldsmiths’ jewellery (subheading 71.13), articles of goldsmiths’ wares (subheading 71.14) and other articles of gold (subheading 71.15) eligible for export tax rate of 0%: Apart from customs dossiers applicable to the export prescribed in the general regulations, there shall be a note of test result confirming that the gold content is under 95% granted by an organization in charge of assessing gold content in jewellery, goldsmiths’ and silversmiths’ wares specified in clause 2 Article 2 of this Circular (01 copy shall be submitted to customs authority and 01 original shall be presented for comparison).
2. Organizations in charge of assessing gold content in jewelry and goldsmiths’ wares are appointed by the Directorate for Standards, Metrology, and Quality, including: Quality Assurance and Testing Center No. 1, Quality Assurance and Testing Center No. 3, Doji Institute & Laboratory for Gemology and Jewelry, Asia Commercial Bank – Gold trading center or organizations decided by the Directorate for Standards, Metrology, and Quality.
3. Regarding the goldsmiths’ jewellery (subheading 71.13), articles of goldsmiths’ wares (subheading 71.14) and other articles of gold (subheading 71.15) that are exported in the form of outward processing or satisfy the conditions for being determined to be produced completely from imported material or exported material that in the form of export processing then the Note of test result of the gold content may not be presented during the customs procedures according to current regulations. For the export in the form of export processing, during the customs procedures, enterprises shall present the permit of import of gold material granted by the State bank according to the regulation in the Circular No. 16/2012/TT-NHNN dated May 25, 2012.
Article 3: Effect
This Circular comes into effect from May 07, 2015./.
| PP. THE MINISTER |
LIST OF EXPORT TAX RATES APPLICABLE TO GOLDEN ARTICLES IN SUBHEADINGS 71.13, 71.14, 71.15
(Enclosed with the Circular No. 36/2015/TT-BTC dated March 23, 2015 by the Ministry of Finance)
No. | Code | Description | Rate (%) |
1 | 71.13 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. |
|
|
| - Of precious metal whether or not plated or clad with precious metal: |
|
| 7113.11 | - - Of silver, whether or not plated or clad with other precious metal: |
|
| 7113.11.10 | - - - Parts | 0 |
| 7113.11.90 | - - - Other | 0 |
| 7113.19 | - - Of other precious metal, whether or not plated or clad with precious metal: |
|
|
| - - - Parts |
|
| 7113.19.10 | - - - - Of gold, with gold content of at least 95% | 2 |
| 7113.19.10 | - - - - Other | 0 |
|
| - - - Other: |
|
| 7113.19.90 | - - - - Of gold, with gold content of at least 95% | 2 |
| 7113.19.90 | - - - - Other | 0 |
| 7113.20 | - Of base metal clad with precious metal: |
|
| 7113.20.10 | - - Parts | 0 |
| 7113.20.90 | - - Other | 0 |
|
|
|
|
2 | 71.14 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. |
|
|
| - Of precious metal whether or not plated or clad with precious metal: |
|
| 7114.11.00 | - - Of silver, whether or not plated or clad with other precious metal | 0 |
| 7114.19 | - - Of other precious metal, whether or not plated or clad with precious metal: |
|
| 7114.19.00 | - - - Of gold, whether or not plated or clad with other precious metal with gold content of at least 95% | 2 |
| 7114.19.00 | - - - Other | 0 |
| 7114.20.00 | - Of base metal clad with precious metal | 0 |
|
|
|
|
3 | 71.15 | Other articles of precious metal or of metal clad with precious metal. |
|
| 7115.10.00 | - Catalysts in the form of wire cloth or grill, of platinum | 0 |
| 7115.90 | - Other: |
|
| 7115.90 | - - Of gold or silver: | 0 |
| 7115.90.10 | - - - Of gold, whether or not plated or clad with other precious metal with gold content of at least 95% | 2 |
| 7115.90.10 | - - - Other | 0 |
| 7115.90.20 | - - Of metal clad with gold or silver | 0 |
| 7115.90.90 | - - Other | 0 |
|
|
|
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