CIRCULAR

IN REFERENCE TO STIPULATING ON TAX RATE OF EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF TAXABLE ITEMS

- Pursuant to Law on Export and Import Duties dated 14/6/2005;

- Pursuant to Resolution No. 71/2006/QH11 dated 29/11/2006 of the National Assembly to ratify the Protocol to participate in Establishment Agreement of World Trade Organization of Socialist Republic of Vietnam;

- Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated 09/28/2007 of Standing Committee of National Assembly on promulgating Export Tariff according to the list of taxable commodity groups and tax rate bracket with respect to each commodity group, Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate bracket for each commodity group;

- Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007;

- Pursuant to Resolution No. 830/2009/UBTV12 dated 17/10/2009 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 dated 28/09/2007 and Resolution No. 710/2008 / NQ-UBTVQH12 on 22/11/2008;

- Pursuant to Decree No. 87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;

- Pursuant to Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance;

Implement The Protocol regulating on implementation of ASEAN Harmonized Tariff Nomenclature (AHTN) 2012;

Ministry of Finance promulgates Export - Import Tariff, Preferential Import Tariff according to the list of taxable commodity as below:

Article 1: Promulgation of Export Tariff, Preferential Import Tariff according to the list of taxable commodity

This Circular is promulgated together with:

1. Export Tariff according to the list of taxable commodity regulated in Appendix I

2. Preferential Import Tariff according to the list of taxable commodity regulated in Appendix II

Article 2: Export Tariff according to the list of taxable commodity

1. The Export Tariff according to the list of taxable commodity regulated in Appendix I includes the description of commodity (name of commodity groups and name of commodity), code (4-digit commodity group, 8-digit commodity group) and the tax rate bracket of the export tariff for export taxable commodity group.

2. In case one commodity is not specified in the Export Tariff, when implementing customs procedures, the declarant shall still manifest the code including 8 digits corresponding to the code of this commodity in the Preferential Import Tariff regulated in Item I, Appendix II promulgated together with this Circular and show the export tax rate of 0% (zero percent).

3. The export duty for export commodity manufactured and processed from imported materials:.........

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