Circular No. 56/2013/TT-BTC amends the export tax rate for charcoal from planted forest wood under subheading 44.02 in the Export Tariff, effective from June 20, 2013.
Đối tượng áp dụng
Export enterprises of charcoal from planted forest wood
Các điểm cốt lõi
- Export enterprises of charcoal from planted forest wood under subheading 44.02 shall apply a tax rate of 90% (for charcoal from planted forest wood)
- Charcoal from planted forest wood must meet technical criteria such as: shiny black and smooth, without cracks; hard and solid; ash content ≤ 3%; fixed carbon content ≥ 70%; calorific value ≥ 7000 kcal/kg; sulfur content ≤ 0.2%; ignition ≥ 4%.
- This Circular takes effect from June 20, 2013.
🌐 Tác động xã hội từ văn bản này
- Export enterprises of charcoal from planted forest wood will have to comply with strict technical criteria, increasing production costs and quality control.
- Increasing the tax rate from 10% to 90% may reduce profits for export enterprises.
❓ Câu hỏi thường gặp
What is the export tax rate for charcoal from planted forest wood?
The export tax rate for charcoal from planted forest wood under subheading 44.02 is 90%.
What technical criteria must enterprises meet to apply the 90% tax rate?
Charcoal from planted forest wood must meet criteria such as: shiny black and smooth, without cracks; hard and solid; ash content ≤ 3%; fixed carbon content ≥ 70%; calorific value ≥ 7000 kcal/kg; sulfur content ≤ 0.2%; ignition ≥ 4%.
When does this Circular take effect?
This Circular takes effect from June 20, 2013.
What is the export tax rate for firewood (including charcoal made from fruit shells or seeds)?
The export tax rate for firewood (including charcoal made from fruit shells or seeds) is 10%.
Is there any type of charcoal from planted forest wood that does not meet technical criteria and thus applies the 90% tax rate?
Charcoal from planted forest wood classified as 'Other' which does not meet technical criteria will apply a tax rate of 10%.
Toàn văn
CIRCULAR
Amending the Export Tax Rate for Wood Charcoal from Planted Forests Belonging to Subheading 44.02 in the Export Tariff
thuộc nhóm 44.02 trong Biểu thuế xuất khẩu
________________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 830/2009/UBTVQH12 dated October 17, 2009 on amending and supplementing 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 categories and tax rate brackets for each category of goods, the Import Tariff with Preferential Rates according to the list of taxable goods categories and preferential tax rate brackets for each category of goods, and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on amending and supplementing Resolution No. 295/2007/NQ-UBTVQH12;
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;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular to amend the export tax rate for wood charcoal from planted forests belonging to subheading 44.02 in the Export Tariff,
Article 1. Amending the Export Tax Rate
Amend the export tax rate for wood charcoal from planted forests belonging to subheading 44.02 in the Export Tariff according to the List of Taxable Goods specified in Appendix I attached to Circular No. 193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance issuing the Export Tariff and the Import Tariff with Preferential Rates according to the List of Taxable Goods as follows:
| Serial Number | Description of Goods | Under the categories, subcategories, and item numbers | Tax Rate (%) | ||
| 45 | Charcoal (including charcoal made from fruit shells or seeds), whether or not in blocks | 44.02 | |||
| - Bamboo | 4402 | 10 | 00 | 10 | |
| - - Of ducks, geese | |||||
| - - Coconut shell charcoal | 4402 | 90 | 10 | 0 | |
| - - Wood charcoal from planted forests | 4402 | 90 | 90 | 5 | |
| - Paddy: | 4402 | 90 | 90 | 10 | |
Article 2. Explanation of the Group
Wood charcoal from planted forests under code 4402.90.90 must meet the following technical criteria to be subject to the tax rate prescribed in Article 1:
| Criteria | Specific requirements |
| Appearance | Black, shiny, smooth, without cracks |
| Hardness | Hard, solid |
| Ash content | ≤ 3% |
| Fixed carbon content (C) - elemental carbon, odorless, smokeless when ignited | ≥ 70% |
| Calorific value | ≥ 7000 kcal/kg |
| Sulphur content | ≤ 0,2% |
| Ignition | ≥ 4% |
Article 3. Effectiveness
This Circular takes effect from June 20, 2013. / .
DEPUTY MINISTER
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