- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 4Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending the National Assembly Standing Committees 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.
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
No. 25/2009/TT-BTC | Hanoi, February 05, 2009 |
CIRCULAR
GUIDING EXPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS ON THE EXPORT TARIFF LIST
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, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;
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 118/2008/ND-CP of the Government dated 27 November 2008 on the functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on export duty rates applicable to Group 2701, 2702, 2703 and 2704 goods on the export tariff list:
Article 1. To amend the export duty rates applicable to Groups 2701, 2702, 2703 and 2704 [see List next page] stipulated in Decision 35/2008/QD-BTC of the Minister of Finance dated 6 June 20081 to the new export duty rate of ten per cent (10%).
Article 2. This Decision shall be of full force and effect as from the date of signing and shall apply to all export goods' customs declarations registered with the customs office as from 15 February 2009.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
...
...
...
No.
Goods' Description
Group, subgroup
New Export Duty Rate
(%)
1
Coal; Briquette, ovoid coals and similar solid fuels manufactured from coal
2701
...
...
...
10
2
Lignite, whether or not agglomerated, excluding jet
2702
10
...
...
...
Peat (including peat litter), whether or not agglomerated
2703
10
4
Coke coal and semi coke of coal, of lignite or of peat whether or not agglomerated; retort carbon
2704
...
...
...
10
- 1Circular No. 71/2013/TT-BTC of May 23, 2013, amending export tax rates for coal of the heading 27.01 and 27.4 in export tariff
- 2Circular 169/2012/TT-BTC of October 11, 2012, amending export tax rates for coal of the heading 27.01 in export tariff
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 4Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 5Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
Circular No. 25/2009/TT-BTC of February 05, 2009, guiding export duty rates applicable to a number of lines of goods on the export tariff list.
- Số hiệu: 25/2009/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 05/02/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 05/02/2009
- Ngày hết hiệu lực: 13/01/2010
- Tình trạng hiệu lực: Hết hiệu lực