Decision No. 39/2008/QD-BTC On Amending the Export Tax Rate for Certain Non-Alloy Steel Products in the Export Tariff

Pursuant to …;

REGARDING THE AMENDMENT OF THE EXPORT DUTY RATE FOR CERTAIN ITEMS IN THE EXPORT TAX SCHEDULE ON NON-FERROUS STEEL PRODUCTS

 NON-FERROUS STEEL PRODUCTS IN THE EXPORT TAX SCHEDULE

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THE MINISTER OF FINANCE

WHEREAS, Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

WHEREAS, 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 Schedule according to the list of goods subject to tax and the tax rate range for each group of goods, the Preferential Import Tax Schedule according to the list of goods subject to tax and the preferential tax rate range for each group of goods;

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

WHEREAS, Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

AT THE PROPOSAL OF THE DIRECTOR OF THE DEPARTMENT OF TAX POLICY.

DECISION:

Article 1. AMEND THE EXPORT DUTY RATE FOR IRON AND STEEL PRODUCTS BELONGING TO SUB-HEADING 7204.50.00.00 AND GROUPS 7206 AND 7207 AS STIPULATED IN DECISION NO. 106/2007/QD-BTC DATED DECEMBER 20, 2007 OF THE MINISTER OF FINANCE TO A NEW EXPORT DUTY RATE OF 10%, AND APPLY THIS TO CUSTOMS DECLARATIONS FOR EXPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM JUNE 28, 2008.

Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE.