Circular No. 73/2016/TT-BTC amends the export tax rate for charcoal products made from wood chips under subheading 44.02, to be applied from July 4, 2016.
Các điểm cốt lõi
- Charcoal products made from wood chips (code 4402.90.90.20) shall be subject to a tax rate of 5% when exported.
- Wood charcoal (code 4402.90.90.10) has a tax rate of 5%.
- Other types of charcoal (code 4402.90.90.90) have a tax rate of 10% when exported.
- Coconut shell charcoal (code 4402.90.10) is exempt from export tax.
- This Circular takes effect from July 4, 2016.
🌐 Tác động xã hội từ văn bản này
- Enterprises producing charcoal from wood chips will have to comply with the new tax rates, affecting operating costs.
- Consumers may see an increase in the price of imported charcoal due to changes in tax rates.
❓ Câu hỏi thường gặp
What is the export tax rate for charcoal products made from wood chips?
Charcoal products made from wood chips (code 4402.90.90.20) have a tax rate of 5% when exported.
Which type of charcoal is exempt from export tax?
Coconut shell charcoal (code 4402.90.10) is exempt from export tax.
What is the tax rate for wood charcoal?
Wood charcoal (code 4402.90.90.10) has a tax rate of 5% when exported.
When does this Circular take effect?
This Circular takes effect from July 4, 2016.
What is the new tax rate for charcoal products made from wood chips?
Charcoal products made from wood chips (code 4402.90.90.20) have a tax rate of 5% when exported.
Toàn văn
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MINISTRY OF FINANCE ––––– |
SOCIALIST REPUBLIC OF VIETNAM Freedom – Happiness – ..., day … month … year … ––––––––––––––––––––––– |
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Number: 73/2016/TT-BTC |
Hanoi, May 20, 2016 |
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CIRCULAR
Amending and supplementing the export tax rate for charcoal products under subheading 44.02 in the Export Tariff issued pursuant to Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance
___________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 830/2009/UBTVQH12 dated October 17, 2009 of the Standing Committee of the National Assembly amending and supplementing Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on issuing the Export Tariff according to the list of taxable goods categories and the tax rate range for each category, the Preferential Import Tariff according to the list of taxable goods categories and the preferential tax rate range for each category, and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly 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 Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
The Minister of Finance issues this Circular to amend and supplement the export tax rate for charcoal products under subheading 44.02 in the Export Tariff issued pursuant to Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance.
Article 1. Amending and supplementing the export tax rate
Amending and supplementing the export tax rate for charcoal products under subheading 44.02 in the Export Tariff issued pursuant to Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance, issued the Export Tariff and the Preferential Import Tariff according to the list of taxable goods as follows:
|
Serial number |
Item Code |
Description of Goods |
Tax Rate (%) |
|
67 |
4402 |
Charcoal (including charcoal made from fruit shells or seeds), whether or not in blocks. |
|
|
4402.10.00 |
- Bamboo |
10 |
|
|
4402.90 |
- - Of ducks, geese |
||
|
4402.90.10 |
- - Coconut shell charcoal |
0 |
|
|
4402.90.90 |
- - - Other |
||
|
4402.90.90.10 |
- - - Wood charcoal from plantation forests |
5 |
|
|
4402.90.90.20 |
- - - Charcoal made from wood chips |
5 |
|
|
4402.90.90.90 |
- - Of chickens of the species Gallus domesticus |
10 |
Article 2. Effectiveness
This Circular takes effect from July 4, 2016.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - General Secretary's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and agencies under the Government; - People's Committees of provinces and centrally governed cities; - Office of the Central Steering Committee for Anti-Corruption; - Vietnam Chamber of Commerce and Industry; - Ministry of Justice's Legal Documents Inspection Department; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Department of Taxation (PTrade). |
DEPUTY MINISTER DEPUTY MINISTER (Signed)
Vu Thi Mai |
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