| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 67/2006/QD-BTC | Hanoi, December 05, 2006 |
DECISION
REVISING EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, of the National Assembly Standing Committee, promulgating the Export Table of rates according to the List of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Table of ratess according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations, competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;
Pursuant to Article 11 of the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To revise the export duty rates for a number of commodity groups specified in the Export Table of rates promulgated together with the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, into new duty rates specified in the revised list of export duty rates for a number of commodity groups in the Export Table of rates promulgated together with this Decision.
Article 2.- This Decision takes effect and applies to exports customs declarations registered with customs offices 15 days after its publication in “CONG BAO.”
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...
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
REVISED LIST
OF EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES
(Promulgated together with the Finance Minister’s Decision No. 67/2006/QD-BTC of December 5, 2006)
No.
Description
Heading/Subheading
Tax rate (%)
1
...
...
...
1.1
- Iron ores and concentrates, other than roasted iron pyrites:
...
...
...
1.1.1
- - Non-agglomerated
2601
11
00
00
10
...
...
...
- - Agglomerated
2601
12
00
00
5
1.2
- Roasted iron pyrites
2601
...
...
...
00
00
5
2
Manganese ores and concentrates, including ferrous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
2602
00
00
00
...
...
...
3
Copper ores and concentrates
2603
00
00
00
10
4
Nickel ores and concentrates
...
...
...
4.1
- Crude
2604
00
00
...
...
...
10
4.2
- Refined
2604
00
00
00
5
5
...
...
...
5.1
- Crude
2605
00
...
...
...
00
10
5.2
- Refined
2605
00
00
00
5
...
...
...
Aluminum ores and concentrates
6.1
- Crude
2606
...
...
...
00
00
10
6.2
- Refined
2606
00
00
00
...
...
...
7
Lead ores and concentrates
2607
00
00
00
10
8
Zinc ores and concentrates
...
...
...
00
00
00
10
9
Tin ores and concentrates
...
...
...
9.1
- Crude
2609
00
00
00
10
9.2
...
...
...
2609
00
00
00
5
10
Chromium ores and concentrates
...
...
...
10.1
- Crude
2610
00
00
00
10
...
...
...
- Refined
2610
00
00
00
5
11
Tungsten ores and concentrates
2611
...
...
...
00
00
10
12
Uranium or thorium ores and concentrates
...
...
...
12.1
- Uranium ores and concentrates:
12.1.1
- - Crude
...
...
...
10
00
00
10
12.1.2
- - Refined
2612
10
00
...
...
...
5
12.2
- Thorium ores and concentrates:
12.2.1
...
...
...
2612
20
00
00
10
12.2.2
- - Refined
2612
20
...
...
...
00
5
13
Molybdenum ores and concentrates
...
...
...
- Roasted
2613
10
00
00
5
13.2
- Other
2613
...
...
...
00
00
10
14
Titanium ores and concentrates
...
...
...
14.1
- Ilmenite ores and concentrates
2614
00
10
00
10
14.2
- Other
...
...
...
00
90
00
10
15
Niobium, tantalum, vanadium or zirconium ores and concentrates
...
...
...
15.1
- Zirconium ores and concentrates:
15.1.1
...
...
...
2615
10
00
00
10
15.1.2
- - Refined
2615
10
...
...
...
00
5
15.2
- Other:
...
...
...
- - Niobium:
15.2.1.1
- - - Crude
2615
...
...
...
10
00
10
15.2.1.2
- - - Refined
2615
90
10
00
...
...
...
15.2.2
- - Other:
15.2.2.1
- - - Crude
...
...
...
90
90
00
10
15.2.2.2
- - - Refined
2615
90
90
...
...
...
5
16
Precious metal ores and concentrates
16.1
...
...
...
16.1.1
- - Crude
2616
10
...
...
...
10
10
16.1.2
- - Refined
2616
10
00
90
5
...
...
...
- Other:
16.2.1
- - Crude
2616
...
...
...
00
10
10
16.2.2
- - Refined
2616
90
00
90
...
...
...
17
Other ores and concentrates
17.1
Antimony ores and concentrates:
...
...
...
17.1.1
- - Crude
2617
10
00
...
...
...
10
17.1.2
- - Refined
2617
10
00
90
5
17.2
...
...
...
17.2.1
- - Crude
2617
90
...
...
...
10
10
17.2.2
- - Refined
2617
90
00
90
5
...
...
...
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2701
10
19
Lignite, whether or not agglomerated, excluding jet
2702
...
...
...
10
20
Peat (including peat litter), whether or not agglomerated
2703
...
...
...
21
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2704
10
22
Ferrous waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
...
...
...
33
23
Copper waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
7404
00
00
...
...
...
40
24
Nickel waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
7503
00
00
00
40
25
...
...
...
7601
5
26
Aluminum waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
7602
00
...
...
...
00
40
27
Lead waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
7802
00
00
00
40
...
...
...
Tin waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
8002
00
00
00
40
29
Waste and scrap of other base metals, of cermets and articles thereof (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)
8101 to 8113
...
...
...
- 1Circular No. 56/2013/TT-BTC of May 05, 2013, amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff
- 2Circular No. 44/2013/TT-BTC of April 25, 2013, amending export tax rates for some commodities of minerals in the export tariff
- 3Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 1Circular No. 56/2013/TT-BTC of May 05, 2013, amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff
- 2Circular No. 44/2013/TT-BTC of April 25, 2013, amending export tax rates for some commodities of minerals in the export tariff
- 3Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 5Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
Decision No. 67/2006/QD-BTC of December 05, 2006, revising export duty rates for a number of commodity groups in the export table of rates.
- Số hiệu: 67/2006/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 05/12/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 31/12/2006
- Ngày hết hiệu lực: 07/02/2008
- Tình trạng hiệu lực: Hết hiệu lực