- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 4Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending the National Assembly Standing Committees Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group.
MINISTRY OF FINANCE |
|
No. 51/2009/TT-BTC | |
CIRCULAR
AMENDING CODE NUMBERS AND EXPORT DUTY RATES APPLICABLE TO WOOD CHARCOAL1 OR GROUP 44.02 LINES OF GOODS ON THE EXPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on the functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on code numbers and export duty rates applicable to wood charcoal being Group 44.02 goods on the export tariff list:
Article 1
To further detail the code numbers and to amend the export duty rates applicable to charcoal being Group 44.02 goods on the Preferential Import and Export Tariff Lists as follows:
Code
Description
Preferential Import Duty Rate (%)
...
...
...
44.02
Wood charcoal (including shell or nut charcoal) irrespective of whether it has been agglomerated or made into lumps
4402.10.00.00
- Of bamboo
5
10
4402.90
...
...
...
4402.90.00.10
- - Coconut shell coal
5
5
4402.90.00.90
- Other types
5
...
...
...
Article 2
This Decision shall be of full force and shall apply to all export goods' customs declarations registered with the customs office as from 23 March 2009.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Cong Nghiep
- 1Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
Circular No. 51/2009/TT-BTC of March 17, 2009, amending code numbers and export duty rates applicable to wood charcoal1 or group 44.02 lines of goods on the export tariff list.
- Số hiệu: 51/2009/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 17/03/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Nguyễn Công Nghiệp
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 23/03/2009
- Ngày hết hiệu lực: 13/01/2010
- Tình trạng hiệu lực: Hết hiệu lực