Circular No. 44/2013/TT-BTC amends the export tax rates for certain mineral products, effective from June 9, 2013. Products such as apatite ore, marble, manganese ore, copper, lead, zinc, and titanium all have specific tax rates.
适用范围
Enterprises exporting mineral products
要点
- Enterprises exporting fine-grained apatite ore with particle size not exceeding 0.25 mm must pay a tax rate of 25.10%
- Marble blocks with a specific gravity of 2.5 or more are subject to a tax rate of 25.15%
- Rutile and ilmenite concentrate with TiO2 ≥ 56% and FeO ≤ 11% must pay a tax rate of 10%
- Manganese ore and manganese concentrate with manganese content of 20% or more based on dry weight must pay a tax rate of 40%
- Other types of copper, lead, zinc, and titanium ores must pay a tax rate ranging from 10% to 40%
🌐 本文件的社会影响
- Enterprises exporting mineral products will have to comply with the new tax rates, affecting export costs.
- Increase state revenue through higher tax rates on certain mineral products.
❓ 常见问题
What is the export tax rate for fine-grained apatite ore with particle size not exceeding 0.25 mm?
The export tax rate for fine-grained apatite ore with particle size not exceeding 0.25 mm is 25.10%.
What is the export tax rate for rutile and ilmenite concentrate with TiO2 ≥ 56% and FeO ≤ 11%?
Rutile and ilmenite concentrate with TiO2 ≥ 56% and FeO ≤ 11% must pay a tax rate of 10%.
What is the export tax rate for marble blocks with a specific gravity of 2.5 or more?
Marble blocks with a specific gravity of 2.5 or more are subject to a tax rate of 25.15%.
What is the tax rate for manganese ore and manganese concentrate with manganese content of 20% or more based on dry weight?
Manganese ore and manganese concentrate with manganese content of 20% or more based on dry weight must pay a tax rate of 40%.
When does this circular take effect?
This circular takes effect from June 9, 2013.
全文
CIRCULAR
Amending the export tax rates for certain mineral products in the Export Tariff
_______________________________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
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 on the issuance of the Export Tariff according to the list of taxable goods categories and the tax rate range for each category, the Import Tariff with Preferential Rates according to the list of taxable goods categories and the preferential tax rate range for each category;
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 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;
Implementing Resolution No. 01/NQ-CP dated January 3, 2012 of the Government on major measures to guide and implement the socio-economic development plan and state budget estimate for 2012;
Implementing Announcement No. 407/TB-VPCP dated December 17, 2012 of the Government Office regarding the Prime Minister Nguyen Tan Dung's conclusion on the regulations for exporting minerals, handling pending mineral activity files, and state management over mineral activities;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending the export tax rates for certain mineral products in the Export Tariff.
Article 1. Amending the Export Tax Rate
Amend the export tax rates for certain mineral products in the Export Tariff according to the list of taxable items specified in Appendix I issued together with Circular No. 193/2012/TT-BTC dated November 15, 2011 of the Ministry of Finance on the Export Tariff, the Import Tariff with Preferential Rates according to the list of taxable items as follows:
|
Serial Number |
Description of Goods |
Belonging to commodity groups, sub-groups, and commodity codes |
Tax Rate (%) |
||
|
5 |
Phosphate rock. |
||||
|
- Fine particles with a size of less than or equal to 0.25 mm |
25.10 |
20 |
10 |
15 |
|
|
- Particles with a size from more than 0.25 mm to 15 mm |
25.10 |
20 |
10 |
25 |
|
|
- Other |
25.10 |
10 |
10 |
40 |
|
|
8 |
Marble, light yellow limestone, ecaussine, and other limestone for statues, monuments, or construction purposes with a specific gravity of 2.5 or higher, and gypsum snowflake, whether roughly cut or sawn into rectangular blocks or sheets (including squares). |
||||
|
- White limestone (white marble) in blocks |
25.15 |
20 |
00 |
30 |
|
|
- Other |
25.15 |
17 |
|||
|
16 |
Manganese ore and manganese concentrate, including manganese ore containing iron and manganese concentrate containing iron with a manganese content of 20% or more by dry weight |
2602 |
00 |
00 |
40 |
|
17 |
Copper ore and copper concentrate |
2603 |
00 |
00 |
40 |
|
21 |
Lead ore and lead concentrate |
2607 |
00 |
00 |
40 |
|
22 |
Zinc ore and zinc concentrate |
2608 |
00 |
00 |
40 |
|
28 |
Titanium ore and titanium concentrate |
||||
|
- Ilmenite ore and ilmenite concentrate: |
|||||
|
-- Recrystallized ilmenite (TiO2 ≥ 56% and FeO ≤ 11%) |
2614 |
00 |
10 |
15 |
|
|
-- Titanium slag (TiO2 ≥ 85%) |
2614 |
00 |
10 |
10 |
|
|
-- Synthetic and synthetic rutile (TiO2 ≥ 83%) |
2614 |
00 |
10 |
15 |
|
|
- Paddy: |
2614 |
00 |
10 |
40 |
|
|
- Other |
2614 |
00 |
90 |
40 |
|
Article 3. Effectiveness
This Circular takes effect from June 9, 2013./.
DEPUTY MINISTER
原始文件（PDF）
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