Circular No. 36/2015/TT-BTC amends the export tax rate for jewelry gold, industrial gold, and other gold products under groups 71.13, 71.14, 71.15 in the Export Tariff.

CIRCULAR

Amending the export tax rate for jewelry gold products, industrial gold products, and other gold products under groups 71.13, 71.14, and 71.15 in the Export Tariff.

Based on Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly regarding the amendment to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 concerning the issuance of the Export Tariff according to the list of goods subject to taxation and the tax rate range for each group of goods, the Import Tariff with Preferential Rates according to the list of goods subject to preferential rates and the preferential rate range for each group of goods;

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

Implementing the directive of Deputy Prime Minister Vu Van Ninh in Circular No. 1831/VPCP-KTTH dated September 30, 2014 on the tax policy for gold products;

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

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;

The Minister of Finance issues this Circular to amend the export tax rate for jewelry gold products, industrial gold products, and other gold products under groups 71.13, 71.14, and 71.15 in the Export Tariff according to the list of taxable items prescribed in Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance, to become the new export tax rate specified in the List attached hereto.

At the proposal of the Director of the Tax Policy Department;

Article 2. Conditions for applying a 0% export tax rate.

Article 1. Amend the export tax rate.

Clause 1. For gold jewelry products (under group 71.13), gold industrial products (under group 71.14), and other gold products (under group 71.15) to be eligible for a 0% export tax rate: In addition to the general customs declaration documents for exported goods, there must be a Test Result Certificate confirming the gold content below 95%, issued by an organization designated to determine the gold content in jewelry and decorative items as stipulated in Clause 2, Article 2 of this Circular (one original copy for verification and one copy submitted to the customs authority).

Clause 2. Organizations designated by the General Department of Standardization, Metrology, and Quality Control to determine the gold content in jewelry and decorative items include: Center for Technical Standards, Metrology, and Quality Control No. 1, Center for Technical Standards, Metrology, and Quality Control No. 3, Institute of Gemology and Jewelry Doji, Asia Commercial Joint Stock Bank - Gold Center, or organizations with a decision designating them as testing organizations for gold content from the General Department of Standardization, Metrology, and Quality Control.

Clause 3. In cases where gold jewelry products (under group 71.13), gold industrial products (under group 71.14), and other gold products (under group 71.15) are exported under the processing export form or have sufficient conditions to be determined as being produced entirely from imported raw materials, and exported under the production export form, when handling customs procedures, they shall follow current regulations without having to present a Test Result Certificate confirming the gold content. In the case of exports under the production export form, enterprises must present a gold raw material import permit from the State Bank as stipulated in Circular No. 16/2012/TT-NHNN dated May 25, 2012 when handling customs procedures.

2. Organizations conducting tests to determine the gold content in jewelry and decorative items, which have been designated by the General Department of Standardization, Metrology and Quality, include: The Center for Standardization, Metrology and Quality Technology 1, The Center for Standardization, Metrology and Quality Technology 3, The Institute of Gemology and Doji Jewelry, Asia Commercial Joint Stock Commercial Bank - Gold Center, or other organizations that have been designated by the General Department of Standardization, Metrology and Quality to conduct gold content testing.

3. In cases where gold jewelry items (group 71.13), gold craft items (group 71.14), and other gold products (group 71.15) are exported under the form of export processing or are determined to be produced entirely from imported raw materials and exported under the form of production export, when handling customs procedures, they shall comply with current regulations without having to present the test result certificate for determining gold content. For exports conducted under the form of production export, enterprises must present the import permit for gold raw materials issued by the State Bank according to Circular No. 16/2012/TT-NHNN dated May 25, 2012, when handling customs procedures.

Article 3: Effective Date

This Circular shall take effect from May 7, 2015./.