Circular No. 56/2013/TT-BTC amending export tax rates for charcoal made đã được thay thế bởi Circular No. 164/2013/TT-BTC export tariff schedule and preferential import tariff schedule và được áp dụng kể từ ngày 01/01/2014.
Nội dung toàn văn Circular No. 56/2013/TT-BTC amending export tax rates for charcoal made
|
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 56/2013/TT-BTC |
Hanoi, May 05, 2013 |
CIRCULAR
AMENDING EXPORT TAX RATES FOR CHARCOAL MADE FROM PLANTED FOREST OF HEADING 44.02 IN THE EXPORT TARIFF
Pursuant to the Law on Export and Import Duties dated June 14, 2005;
Pursuant to the Resolution No. 830/2009/UBTVQH12, dated October 17, 2009 on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007 of the National Assembly Standing Committee on promulgation of 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, and the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the National Assembly Standing Committee on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12;
Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 detailing the implementation of a number of articles of Law on Export and Import Duties;
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;;
In furtherance of the Government’s Resolution No. 01/NQ-CP dated January 03, 2012, on key solutions to direct implementation of the eco-social development plan and budget estimates of 2012;
At the proppsal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff,
Article 1. To amend export tax rates
Amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff, tariff according to the list of dutiable commodity groups specified in the Annex I promulgated together with the Circular No.193/2012/TT-BTC , dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products as follows:
|
No. |
Goods description |
Under heading of goods, sub-heading, code |
Tax rates (%) |
||
|
45 |
Wood charcoal (including shell and nut charcoal), whether or not agglomerated |
44.02 |
|
|
|
|
|
- Of bamboo |
4402 |
10 |
00 |
10 |
|
|
- Others: |
|
|
|
|
|
|
- - Charcoal made from coconut shell |
4402 |
90 |
10 |
0 |
|
|
- - Charcoal made from planted forest |
4402 |
90 |
90 |
5 |
|
|
- - Others: |
4402 |
90 |
90 |
10 |
Article 2. Explanatory Note of heading
Charcoal made from planted forest of heading 4402.90.90 in order to be applied to the tax rate as prescribed in Article 1 must satisfy the following specifications:
|
Specifications |
Requirements |
|
External observation |
Sleek black, inbreak |
|
Hardness |
Hard, consistent |
|
Content of ash |
≤ 3% |
|
Fixed C content (C) – is Carbon element, no smell, no smoke when contacting with fire |
≥ 70% |
|
Calory |
≥ 7000Kcal/kg |
|
Sulphur content |
≤ 0.2% |
|
Burning level |
≥ 4% |
Article 3. Effect
This Circular takes effect on June 20, 2013.
|
|
FOR THE
MINISTER OF FINANCE |
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