Circular No. 121/2009/TT-BTC on Adjusting the Rate of Export Tax for Apatite Ore under Heading 2510 in the Export Tariff and the Preferential Import Tariff

CIRCULAR

Regarding the adjustment of the export tax rate for apatite ore under subheading 2510

as stipulated in the Export Tariff, the Preferential Import Tariff

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Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on issuing the Export Tariff according to the list of taxable goods categories and tax rates for each category, the Preferential Import Tariff according to the list of taxable goods categories and preferential tariff rates for each category;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and 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;

The Ministry of Finance guides the implementation of the export tax rate for apatite ore under subheading 25.10 in the Export Tariff, the Preferential Import Tariff as follows:

Article 1. Tax Rate for Apatite Ore

Adjust the export tax rate for apatite ore under subheading 2510 as specified in the revised Export Tariff issued with Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance on adjusting the export tax rates and preferential import tax rates for some categories of goods in the Export Tariff, the Preferential Import Tariff from 10% to a new export tax rate of 7%.

Article 2. Effective Date.

This Circular takes effect and applies to export customs declarations registered with customs authorities 45 days from the date of issuance./.