Circular No. 72/2009/TT-BTC adjusts the export tax rate for raw lime, burnt lime, and hydrated lime from 10% to 5%, effective from April 15, 2009.
适用范围
Export enterprises of goods belonging to group 25.22: raw lime, burnt lime, and hydrated lime.
要点
- Export enterprises → are entitled to a reduction in the export tax rate from 10% to 5% for raw lime, burnt lime, and hydrated lime.
🌐 本文件的社会影响
- Positive impact: Enterprises reduce export tax costs, increase profits.
- Negative impact: There is no clear impact on citizens and society.
❓ 常见问题
What is the new tax rate?
The export tax rate for raw lime, burnt lime, and hydrated lime has been adjusted from 10% to 5%. (Article 1)
When does it take effect?
This Circular takes effect from the date of issuance and applies to export customs declarations registered with customs authorities from April 15, 2009. (Article 2)
Which groups are being adjusted?
This Circular only adjusts the export tax rate for group 25.22: raw lime, burnt lime, and hydrated lime. (Article 1)
Which items are not affected?
Calcium oxide and calcium hydroxide in group 28.25 are not subject to tax rate adjustments. (Article 1)
Does it affect citizens?
The main impact is on export enterprises of raw lime, burnt lime, and hydrated lime, reducing export tax costs. Citizens are minimally directly affected. (socialimpact)
全文
CIRCULAR
Regarding the adjustment of the export tax rate for Group 25.22 in the Export Tariff Schedule
and the Preferential Import Tariff Schedule
___________________________________
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./.
DEPUTY MINISTER
原始文件（PDF）
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