Nội dung toàn văn Decision No.35/2008/QD-BTC of June 06, 2008 amending export duty rates applicable to a number of lines of goods in the export tariff list
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 35/2008/QD-BTC | Hanoi, June 06, 2008 |
DECISION
AMENDING EXPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS IN THE EXPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1
To amend the export duty rates applicable to a number of lines of goods as stipulated in the Export Tariff List issued with Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 as amended by Decision 17-2008-QD-BTC dated 17 April 2008 to become the new duty rates set out in the List issued with this Decision, and to apply to all export goods' customs declarations registered with the customs office as from 16 June 2008.
Article 2
This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
FOR THE MINISTER OF FINANCE |
LIST
AMENDING THE EXPORT TARIFF LIST
(Issued with Decision 35-2008-QD-BTC of the Minister of Finance dated 6 June 2008)
No. | Goods' Description | Group, subgroup | Tax rate (%) | |||
1. | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on dry weight | 2602 | 00 | 00 | 00 | 20 |
9. | Nickel ores and concentrates | |||||
- Crude | 2604 | 00 | 00 | 00 | 20 | |
- Fine | 2604 | 00 | 00 | 00 | 20 | |
10. | Cobalt ores and concentrates | |||||
- Crude | 2605 | 00 | 00 | 00 | 20 | |
- Fine | 2605 | 00 | 00 | 00 | 20 | |
12. | Lead ores and concentrates | 2607 | 00 | 00 | 00 | 20 |
13. | Zinc ores and concentrates | 2608 | 00 | 00 | 00 | 20 |
14. | Tin ores and concentrates | |||||
- Crude | 2609 | 00 | 00 | 00 | 20 | |
- Fine | 2609 | 00 | 00 | 00 | 20 | |
16. | Wolfram ores and concentrates | 2611 | 00 | 00 | 00 | 20 |
17. | Uranium or Thorium ores and concentrates | |||||
- Uranium ores and concentrates | ||||||
-- Crude | 2612 | 10 | 00 | 00 | 20 | |
-- Fine | 2612 | 10 | 00 | 00 | 20 | |
- Thorium ores and concentrates | ||||||
-- Crude | 2612 | 20 | 00 | 00 | 20 | |
-- Fine | 2612 | 20 | 00 | 00 | 20 | |
18. | Molybdenum ore and concentrates | |||||
- Roasted | 2613 | 10 | 00 | 00 | 20 | |
- Other | 2613 | 90 | 00 | 00 | 20 | |
20. | Niobium, tantalum, vanadium or zirconium ores and concentrates | |||||
- Zirconium and concentrates | ||||||
-- Crude | 2615 | 10 | 00 | 00 | 20 | |
-- Fine | 2615 | 10 | 00 | 00 | 20 | |
- Other | ||||||
-- Niobium | ||||||
--- Crude | 2615 | 90 | 10 | 00 | 20 | |
--- Fine | 2615 | 90 | 10 | 00 | 20 | |
-- Other | ||||||
--- Crude | 2615 | 90 | 90 | 00 | 20 | |
--- Fine | 2615 | 90 | 90 | 00 | 20 | |
21. | Precious metal ores and concentrates | |||||
- Silver ores and concentrates | ||||||
-- Crude | 2616 | 10 | 00 | 00 | 20 | |
-- Fine | 2616 | 10 | 00 | 00 | 20 | |
- Other | ||||||
-- Crude | 2616 | 90 | 00 | 00 | 20 | |
-- Fine | 2616 | 90 | 00 | 00 | 20 | |
22. | Other ores and concentrates | |||||
- Antimony ores and concentrates | ||||||
-- Crude | 2617 | 10 | 00 | 00 | 20 | |
-- Fine | 2617 | 10 | 00 | 00 | 20 | |
- Other | ||||||
-- Crude | 2617 | 90 | 00 | 00 | 20 | |
-- Fine | 2617 | 90 | 00 | 00 | 20 | |
23. | Coal; Briquette, ovoid coals and similar solid fuels manufactured from coal | 27.01 | 20 | |||
24. | Lignite, whether or not agglomerated, excluding jet | 27.02 | 20 | |||
25. | Peat (including peat litter), whether or not agglomerated | 27.03 | 20 | |||
26. | Coke coal and semi coke of coal, of lignite or of peat whether or not agglomerated; retort carbon | 27.04 | 20 | |||
27. | Petroleum and oils extracted from bituminous minerals, in crude form | 2709 | ||||
- Crude oil (mining form, crude form) | 2709 | 00 | 10 | 00 | 20 | |
- Condensate | 2709 | 00 | 20 | 00 | 20 | |
