Circular No. 157/2013/TT-BTC amends the export tax rate for rubber products under groups 40.01, 40.02, and 40.05 in the Export Tax Schedule. This document applies to businesses producing and trading in rubber.
适用范围
[Businesses producing and trading in rubber products]
要点
- Natural rubber latex, whether or not pre-vulcanized, belonging to group 40.01 has a tax rate of 10% (Article 1).
- Crumb rubber from natural rubber latex belonging to group 40.01 has a tax rate of 29%, other items in the same group are exempt from export tax (Article 1).
- Synthetic rubber and rubber substitutes derived from petroleum belonging to group 40.02 have a tax rate of 1% (Article 1).
- Unvulcanized rubber mixtures belonging to group 40.05 have a tax rate of 1% (Article 1).
🌐 本文件的社会影响
- Businesses producing and trading in rubber will be directly affected by changes in the tax rates.
- Adjustments to the tax rates may impact the profit margins and cost of rubber products when exported.
❓ 常见问题
Natural rubber latex, whether or not pre-vulcanized, belongs to which group?
Belongs to group 40.01 with a tax rate of 10% (Article 1).
What is the tax rate for crumb rubber from natural rubber?
The tax rate is 29%, other items in the same group are exempt from export tax (Article 1).
Synthetic rubber belongs to which group and what is the tax rate?
Belongs to group 40.02 with a tax rate of 1% (Article 1).
全文
CIRCULAR
Amending the export tax rate for rubber products under groups 40.01, 40.02, 40.05 as stipulated in the Export Tax Tariff issued
along with Circular No. 193/2012/TT-BTC dated November 15, 2012
_______________________
Pursuant to 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 regarding the issuance of the Export Tariff according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;
Pursuant to 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 Tax Tariff according to the list of taxable goods categories and tax rate brackets applicable to each category, the Import Preferential Tax Tariff according to the list of taxable goods categories and preferential tax rate brackets applicable to each category;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to the 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;
At the request of the Director of the Tax Policy Department;
The Minister of Finance hereby issues this Circular to amend the export tax rates for certain rubber products under groups 40.01, 40.02, 40.05 as follows:
Article 1. Amend the export tax rate.
Amend the export tax rates for certain rubber products under groups 40.01, 40.02, 40.05 in the Export Tax Tariff according to the list of taxable goods as specified in Appendix I issued along with Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on the issuance of the Export Tax Tariff and the Import Preferential Tax Tariff according to the list of taxable goods as follows:
| Serial Number | Description of Goods | Belonging to the following groups and subgroups | Tax Rate (%) | ||
| 1 | Natural rubber, balata gum, gutta-percha, jelutong gum, saro gum, and similar natural gums, in primary form or in sheet, leaf, or strip form. | 40.01 | |||
| - Natural rubber latex, whether or not pre-vulcanized | 4001 | 10 | 1 | ||
| - Crepe from natural rubber latex | 4001 | 29 | 20 | 1 | |
|
- Other |
4001 | 0 | |||
| 2 | Synthetic rubber and rubber substitutes derived from petroleum, in primary form or in sheet, leaf, or strip form; mixtures of any product of group 40.01 with any product of this group, in primary form or in sheet, leaf, or strip form. | ||||
|
- Synthetic rubber |
4002 | 1 | |||
|
- Other |
4002 | 0 | |||
| 3 | Unvulcanized mixed rubber, in primary form or in sheet, leaf, or strip form. | 4005 | 1 | ||
Article 2. Effective Date
This Circular takes effect from December 26, 2013./.
DEPUTY MINISTER
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