Circular No. 51/2009/TT-BTC amends the code number and export tax rate for firewood charcoal under group 44.02 in the Export Tariff, Preferential Import Tariff. This Circular takes effect from March 23, 2009.
适用范围
Customs authorities and enterprises exporting goods classified under group 44.02.
要点
- Enterprises exporting firewood charcoal (including charcoal made from fruit shells or seeds) under code 4402.10.00.00 shall be subject to an export tax rate of 10%.
- Enterprises exporting coconut shell charcoal under code 4402.90.00.10 shall be subject to an export tax rate of 5%.
- Enterprises exporting other types of firewood charcoal (excluding coconut shell charcoal) under code 4402.90.00.90 shall be subject to an export tax rate of 10%.
- The preferential import tariff rate for firewood charcoal under group 44.02 is 5%.
- This Circular takes effect from March 23, 2009.
🌐 本文件的社会影响
- Enterprises exporting firewood charcoal will have to bear a higher tax rate compared to before, increasing their financial burden.
- However, the preferential import tariff rate remains unchanged, allowing importing enterprises to continue benefiting from the low tax rate.
❓ 常见问题
What is the export tax rate for firewood charcoal?
The export tax rate for firewood charcoal under code 4402.10.00.00 is 10%, while other types are 5%.
What is the preferential import tariff rate for firewood charcoal?
The preferential import tariff rate for firewood charcoal under group 44.02 is 5%.
When does this Circular take effect?
This Circular takes effect and is applicable from March 23, 2009.
Which code number applies to enterprises exporting coconut shell charcoal?
Enterprises exporting coconut shell charcoal fall under code 4402.90.00.10.
全文
CIRCULAR
Regarding the amendment of the tariff number and export tax rate for group 44.02 in the Export Tariff and the Preferential Import Tariff.
_________________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 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 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable goods and tax rates for each group of goods, and the Preferential Import Tariff according to the list of taxable groups of goods and preferential tax rates for each group of goods.
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 implementation of the tariff number and export tax rate for firewood under group 44.02 in the Export Tariff and the Preferential Import Tariff as follows:
Article 1. Details of additional tariff numbers in the Preferential Import Tariff and adjustment of the export tax rate for firewood under group 44.02 in the Export Tariff and the Preferential Import Tariff to become new tariff items and export tax rates issued together with this Circular, specifically as follows:
|
Code Number |
Description |
Preferential import tariff rate (%) |
Export tax rate (%) |
|
44.02 |
Charcoal (including charcoal made from fruit shells or seeds), whether or not in blocks. |
|
|
|
4402.10.00.00 |
- Firewood from bamboo |
5 |
10 |
|
4402.90.00 |
- - Of ducks, geese |
|
|
|
44.02.90.00.10 |
- - Coconut shell charcoal |
5 |
5 |
|
4402.90.00.90 |
- Paddy: |
5 |
10 |
Article 2. This Circular takes effect and applies to Export Declaration Forms for goods registered with customs authorities from March 23, 2009.
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