Circular No. 152/2009/TT-BTC Regarding the detailed commodity codes and adjustment of export tax rates for certain items under subheading 2614 in the Export Tariff, Preferential Import Tariff

CIRCULAR

Regarding detailed commodity codes and adjustment of export tax rates for certain items under subheading 2614

in the Export Tariff, in the Export Tax Schedule,

     Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group;

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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. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable categories and tax rate brackets for each category, the Import Tariff with Preferential Rates according to the list of taxable categories and preferential tax rate brackets 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 detailed implementation of commodity codes and export tax rates for certain mineral items under subheading 2614 in the Export Tariff, the Import Tariff with Preferential Rates as follows:

Article 1. Detailed commodity codes and adjustment of tax rates.

Additional detail of commodity codes in the Import Tariff with Preferential Rates and adjustment of export tax rates for certain mineral items under subheading 2614 as stipulated in the Export Tariff, the Import Tariff with Preferential Rates issued together with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance and subsequent Decisions amending and supplementing to new commodity codes and export tax rates as specified in the List attached hereto.

Article 2. Effective Date.

This Circular takes effect and applies to Customs Declaration Forms for imported goods registered with Customs authorities 45 days from the date of signature./.