Circular No. 95/2018/TT-BTC Abolishes Certain Circulars of the Minister of Finance in the Field of Export Tax and Import Tax

CIRCULAR
Abolishing certain Circulars of the Minister of Finance in the field of taxation
export, import tax

Pursuant to the Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016;

Pursuant to the Law on Issuing Legal Normative Documents No. 80/2015/QH13 dated June 22, 2015;

Pursuant to the Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Export Tax and Import Tax;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Circular No. 2108/VPCP-KTTH dated July 23, 2018 of the Office of the Government regarding cases of exemption from export tax and import tax within the authority of the Prime Minister;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular to abolish some Circulars issued by the Minister of Finance in the field of export tax and import tax.

This Circular takes effect from January 25, 2026.

Abolish all legal normative documents issued by the Minister of Finance as follows:

1. Circular No. 35/2010/TT-BTC dated March 12, 2010 of the Minister of Finance guiding the export tax on wood and coke produced entirely from imported raw materials;

2. Circular No. 118/2011/TT-BTC dated August 16, 2011 of the Minister of Finance guiding the import tax and value-added tax on goods imported for power projects;

3. Circular No. 10/2015/TT-BTC dated January 29, 2015 of the Minister of Finance detailing the implementation of Decision No. 54/2014/QĐ-TTg dated September 19, 2014 of the Prime Minister on the exemption of import tax on components imported for the production and assembly of medical equipment that needs priority research and manufacture.

Article 2. Implementation

This Circular takes effect from December 1, 2018.

2. The Director of the Policy Department, the Director of the Legal Department, the General Director of the Customs General Department, units under the Ministry, and related agencies are responsible for implementing this Circular./.