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Circular No. 81/2009/TT-BTC on Adjusting the Export Tax Rate for Wood Products Belonging to Group 44.07 in the Export Tax Tariff

Circular No. 81/2009/TT-BTC adjusts the export tax rate for wood products belonging to Group 44.07, specifically glued laminated timber with a thickness of up to 30 mm and a width of up to 100 mm, from the current rate to 0%. This Circular takes effect from April 29, 2009.

Document No.81/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date22/04/2009
Effective date29/04/2009
Expiry date13/01/2010
StatusExpired
✦ Smart summary

Circular No. 81/2009/TT-BTC adjusts the export tax rate for wood products belonging to Group 44.07, specifically glued laminated timber with a thickness of up to 30 mm and a width of up to 100 mm, from the current rate to 0%. This Circular takes effect from April 29, 2009.

Scope of application

Export enterprises of wood products belonging to Group 44.07.

Key points

  • Enterprises will have their export tax rate reduced for glued laminated timber with a thickness of up to 30 mm and a width of up to 100 mm, from the current rate to 0%.
  • This Circular applies to customs declarations for exported goods registered with customs authorities starting from April 29, 2009.

🌐 Social impact of this document

  • Enterprises will save on tax costs, increase profits, and enhance competitiveness in the export market.
  • However, enterprises must comply with new customs declaration regulations to take advantage of this benefit.

❓ Frequently asked questions

What is the export tax rate for wood products belonging to Group 44.07?

According to this Circular, the export tax rate for glued laminated timber with a thickness of up to 30 mm and a width of up to 100 mm belonging to Group 44.07 has been adjusted to 0%.

When does this Circular apply?

This Circular takes effect from April 29, 2009.

Who are the beneficiaries of this Circular?

Export enterprises of wood products belonging to Group 44.07 will benefit from the reduction in the export tax rate.

Are there any conditions for enterprises to apply the 0% tax rate?

Enterprises must ensure that the glued laminated timber has a thickness of up to 30 mm and a width of up to 100 mm to be eligible for the 0% tax rate.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 81/2009/TT-BTC
HA NOI, April 22, 2009

 

CIRCULAR

REGARDING THE ADJUSTMENT OF THE EXPORT DUTY RATE FOR WOOD PRODUCTS FALLING UNDER SUBHEADING 44.07 IN THE EXPORT TAX SCHEDULE
nhóm 44.07 trong Biểu thuế xuất khẩu ||| Group 44.07 in the Export Tax Schedule
_______________________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
WHEREAS 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 concerning the issuance of the Export Tax Schedule according to the list of taxable goods categories and tax rate brackets for each category, the Preferential Import Tax Schedule according to the list of taxable goods categories and preferential tax rate brackets for each category;
WHEREAS 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 hereby guides the export tax rate for wood products falling under subheading 44.07 in the Export Tax Schedule as follows:

Article 1. Export Tax Rate: Adjust the export tax rate for glued wood products with thickness of 30 mm or less and width of 100 mm or less, falling under subheading 44.07, as specified in the amended Export Tax Schedule and the amended Preferential Import Tax Schedule issued together with Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance, to a tax rate of 0%.

Article 2. Effective Implementation: This Circular takes effect and applies to Export Declaration Forms for goods registered with customs authorities from April 29, 2009./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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Relations map

↑ Basis & documents that affect this document
Based on 4
710/2008/NQ-UBTVQH12 Nghị quyết số 710/2008/NQ-UBTVQH12 Về việc sửa đổi Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28 tháng 9 năm 2007 của Ủy ban thường vụ Quốc hội về việc ban hành Biểu thuế xuất khẩu theo Danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, Biểu thuế nhập khẩu ưu đãi theo Danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng In effect 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Expired 149/2005/NĐ-CP Nghị định số 149/2005/NĐ-CP Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu Expired 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
81/2009/TT-BTC
Circular No. 81/2009/TT-BTC on Adjusting the Export Tax Rate for Wood Products Belonging to Group 44.07 in the Export Tax Tariff
Expired
↓ Documents affected by this document
Amends 1
123/2008/QĐ-BTC Quyết định số 123/2008/QĐ-BTC Về việc điều chỉnh mức thuế suất thuế xuất khẩu, mức thuế suất thuế nhập khẩu ưu đãi đối với một số nhóm mặt hàng trong Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi Expired

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