Circular No. 72/2009/TT-BTC Regarding the adjustment of export tax rates for group 25.22 in the Export Tariff, the Import Tariff with Preferential Rates

CIRCULAR

Regarding the adjustment of the export tax rate for Group 25.22 in the Export Tariff Schedule

and the Preferential Import Tariff Schedule

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Pursuant to the Law on Export Tax, Import Tax 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 on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on issuing the Export Tariff Schedule according to the list of taxable goods groups and tax rates for each group, and the Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rates for each group;

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 export tax rate for Group 25.22 in the Export Tariff Schedule and the Preferential Import Tariff Schedule as follows:

Article 1. Adjusting the export tax rate for goods in Group 25.22: lime, quicklime, and slaked lime, except calcium oxide and calcium hydroxide in Group 28.25 as specified in the revised Export Tariff Schedule issued with Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance from 10% to a new export tax rate of 5%.

Article 2. This Circular takes effect from the date of signature and applies to export customs declarations for goods registered with customs authorities from April 15, 2009./.