Circular No. 108/2011/TT-BTC Amending and Supplementing Provisions on Export Duties and Preferential Import Duties for Certain Commodities in the Export Tariff and the Preferential Import Tariff

CIRCULAR

Amending and supplementing regulations on export tax, preferential import tax for certain goods listed in the Export Tariff and Preferential Import Tariff in the Export Tariff and Preferential Import Tariff

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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable commodity groups and tax rate brackets for each group, and the Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate brackets for each group;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, Import Tax;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to control inflation, stabilize macroeconomic conditions, and ensure social welfare, and the directive of the Prime Minister in Circular No. 3869/VPCP-KTTH dated June 13, 2011 on tax policies to implement Resolution No. 11/NQ-CP;

The Ministry of Finance amends and supplements regulations on export tax and preferential import tax for certain goods listed in the Export Tariff and Preferential Import Tariff as follows:

Article 1. Regulations on export tax and preferential import tax.

Amending and supplementing regulations on export tax and preferential import tax for certain goods specified in the Export Tariff and Preferential Import Tariff issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tax rates of the Export Tariff and Preferential Import Tariff according to the list of taxable commodities at the export tax rate (Annex I) and the list of preferential import tax rates (Annex II) issued together with this Circular.

Article 2. Effective Date.

This Circular takes effect from September 11, 2011./.