Circular No. 7601/TC-TCT provides guidance on determining that enriched zinc ore is not subject to export tax, while zinc powder in group 7903 with a rate of 5% is taxable. This document resolves issues related to the application of export tax rates for various types of zinc ore.
Đối tượng áp dụng
[Ministry of Industry, General Department of Customs, Trade Service and Commerce Company (TSC)]
Các điểm cốt lõi
- Enriched zinc ore and enriched zinc ore are not subject to export tax.
- Zinc powder in group 7903 with code number 7903.10.00 is subject to an export tax rate of 5%.
- The process of treating zinc ore only aims at removing impurities without altering the chemical composition of the ore.
- Zinc powder must pass through a sieve with a diameter of 1mm, weighing over 90%, and undergo further processing such as spray coating or electroplating...
- The General Department of Customs and the Ministry of Industry instruct relevant units to determine the actual exported goods to apply appropriate tax rates.
🌐 Tác động xã hội từ văn bản này
- Assisting enterprises exporting enriched zinc ore in avoiding export taxes reduces costs.
- For zinc powder, accurately determining the code number and applying the correct tax rate ensures compliance with tax laws.
- Customs authorities provide specific guidelines for inspection and accurate determination of exported goods.
❓ Câu hỏi thường gặp
Is enriched zinc ore subject to export tax?
No, enriched zinc ore is not subject to export tax.
What code number does zinc powder belong to and what tax rate applies?
Zinc powder belongs to group 7903 with code number 7903.10.00, applying an export tax rate of 5%.
What are the criteria for distinguishing between enriched zinc ore and zinc powder?
Enriched zinc ore only undergoes processing to remove impurities, whereas zinc powder must pass through a sieve with a diameter of 1mm weighing over 90%, and undergo further processing.
Which authority is responsible for determining exported goods?
The General Department of Customs instructs relevant units to inspect and determine the actual exported goods to apply appropriate tax rates.
What should enterprises do when exporting zinc powder?
Enterprises must comply with regulations regarding code numbers, tax rates, and processing procedures to ensure accurate determination of goods.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7601/TC-TCT DATE JULY 11, 2002
REGARDING EXPORT DUTIES ON ZINC ORE PRODUCTS
ENRICHED OR NOT
RESPECTFULLY SUBMITTED TO: - Ministry of Industry
- General Department of Customs
- Trade and Service Company (TSC)
The Ministry of Finance has received Letter No. 2254/CV-TCKT dated June 18, 2002 from the Ministry of Industry regarding difficulties in applying export duty rates for enriched zinc ore powder; the Ministry of Finance hereby comments as follows:
BASED ON THE EXPORT DUTY TABLE ISSUED ACCOMPANIED WITH Decision No. 45/2002/QĐ-BTC dated April 10, 2002 and Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the list of export duty tables and import duty tables;
REFERRING TO THE EXPLANATION OF THE LIST OF GOODS FOR EXPORT AND IMPORT BY THE WORLD CUSTOMS ORGANIZATION COOPERATIVE COUNCIL; THEN:
PRODUCT: Zinc ore and enriched zinc ore, not listed in the export duty table; therefore, it is not subject to export duties.
PRODUCT: Zinc powder, classified under heading 7903, code 7903.10.00, with an export duty rate of 5% (five percent).
CRITERIA FOR DIFFERENTIATION:
1. Zinc ore and enriched zinc ore is raw ore or has been enriched, crushed or processed (including thermal processing) to remove impurities. This process only aims at removing impurities without altering the chemical composition of the zinc ore.
2. Zinc powder must meet the following conditions:
- At least 90% by weight passes through a sieve with a mesh size of 1mm.
- The processing beyond the purpose of removing impurities, such as atomization (spraying a stream of molten metal through a nozzle under a vertical jet of water at steam pressure, air or other gas) or electroplating deposition or oxide reduction to achieve fineness...
The Ministry of Finance replies for the General Department of Customs and the Ministry of Industry to instruct relevant units to check and determine the actual exported goods and levy export duties according to regulations; Trade and Service Company (TSC) is informed and should work with local authorities to calculate and collect taxes in accordance with regulations.
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