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Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products
18/01/2013
PROMULGATING THE PREFERENTIAL IMPORT AND EXPORT TARIFF ACCORDING TO THE LIST OF TAXABLE PRODUCTS Pursuant to the Law on Export and import tax dated June 14th 2005; At the proposal of the Director of the Tax Policy Department; Article 1. Promulgating the preferential import tariff and export tariff according to the list of taxable product: 1. The export tariff according to the list of taxable products in Annex I. 2. The preferential import tariff according to the list of taxable products in Annex II. Article 2. The export tariff according to the list of taxable products 1. The export tariff according to the list of taxable products in Annex I includes the description (names of headings and products), the codes (a heading has 04 digits, a particular product has 08 digits), the export tax rates on the headings and products subject to export tax. When following the customs procedures, the customs declarant must specify the 8-digit product codes in the export tariff. If an exported product does not have a specific 8-digit code in the export tariff, the declarant must provide the 8-digit code of that product in the preferential import tariff in Section I Annex II enclosed with this Circular, and specify the export tax rate on the heading or sub-heading of products in the export tariff. Example: Write the 8-digit code 4404.10.00 and the tax rate of 5% of heading 4404 when exporting coniferous wood. 2. If a product is not specified in the export tariff, the customs declarant must provide its corresponding 8-digit of that product in the preferential import tariff in Section I of Annex II enclosed with this Circular, and the export tax rate of 0%. 3. The export tax rate on exported goods produced or processed using imported materials: a) The goods entirely produced or processed using imported materials are exempted from export tax. Paint, varnish, and screw attach to wood are considered accessories. b) If the goods are produced or processed from imported materials and domestic materials, the export tax on the amount of exported goods proportional to the amount of imported materials used for producing and processing such exported goods is exempted. The amount exported goods produced or processed from domestic materials are subject to the export tax rate on such exported goods. c) The dossier of application for the exemption of export tax on exported goods submitted to the Customs includes: - The written application for the exemption of export tax on exported goods produced or processed from imported materials, specifying the amount and value of imported materials used for producing or processing exported goods; the amount of exported goods, the exempted export tax: submit 01 original;... Older Documents
Posted:18/01/2013
Posted:18/01/2013
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