|
THE
MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No.
67/2006/QD-BTC
|
Hanoi,
December 05, 2006
|
DECISION
REVISING
EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law
No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, of the
National Assembly Standing Committee, promulgating the Export Table of rates
according to the List of dutiable commodity groups and the duty rate bracket
for each commodity group, and the Preferential Import Table of ratess according
to the List of dutiable commodity groups and the preferential duty rate bracket
for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002,
defining the functions, obligations, competence and organizational structures
of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, obligations, competence and organizational structure of the
Ministry of Finance;
Pursuant to Article 11 of the Government’s Decree No. 149/2005/ND-CP of December
8, 2005, detailing the implementation of the Law on Import Duty and Export
Duty;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To revise the
export duty rates for a number of commodity groups specified in the Export
Table of rates promulgated together with the Finance Minister’s Decision No.
39/2006/QD-BTC of July 28, 2006, into new duty rates specified in the revised
list of export duty rates for a number of commodity groups in the Export Table
of rates promulgated together with this Decision.
Article 2.- This Decision
takes effect and applies to exports customs declarations registered with
customs offices 15 days after its publication in “CONG BAO.”
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
REVISED LIST
OF
EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES
(Promulgated together with the Finance Minister’s Decision No.
67/2006/QD-BTC of December 5, 2006)
No.
Description
Heading/Subheading
Tax
rate (%)
1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1.1
- Iron ores and concentrates,
other than roasted iron pyrites:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1.1.1
- - Non-agglomerated
2601
11
00
00
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - Agglomerated
2601
12
00
00
5
1.2
- Roasted iron pyrites
2601
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
00
5
2
Manganese ores and
concentrates, including ferrous manganese ores and concentrates with a
manganese content of 20% or more, calculated on the dry weight
2602
00
00
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3
Copper ores and concentrates
2603
00
00
00
10
4
Nickel ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
4.1
- Crude
2604
00
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
4.2
- Refined
2604
00
00
00
5
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5.1
- Crude
2605
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
10
5.2
- Refined
2605
00
00
00
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Aluminum ores and concentrates
6.1
- Crude
2606
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
00
10
6.2
- Refined
2606
00
00
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7
Lead ores and concentrates
2607
00
00
00
10
8
Zinc ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
00
00
10
9
Tin ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
9.1
- Crude
2609
00
00
00
10
9.2
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2609
00
00
00
5
10
Chromium ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10.1
- Crude
2610
00
00
00
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Refined
2610
00
00
00
5
11
Tungsten ores and concentrates
2611
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
00
10
12
Uranium or thorium ores and
concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
12.1
- Uranium ores and
concentrates:
12.1.1
- - Crude
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
00
00
10
12.1.2
- - Refined
2612
10
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
12.2
- Thorium ores and
concentrates:
12.2.1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2612
20
00
00
10
12.2.2
- - Refined
2612
20
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
5
13
Molybdenum ores and
concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Roasted
2613
10
00
00
5
13.2
- Other
2613
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
00
10
14
Titanium ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
14.1
- Ilmenite ores and
concentrates
2614
00
10
00
10
14.2
- Other
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
90
00
10
15
Niobium, tantalum, vanadium or
zirconium ores and concentrates
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
15.1
- Zirconium ores and
concentrates:
15.1.1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2615
10
00
00
10
15.1.2
- - Refined
2615
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
5
15.2
- Other:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - Niobium:
15.2.1.1
- - - Crude
2615
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
00
10
15.2.1.2
- - - Refined
2615
90
10
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
15.2.2
- - Other:
15.2.2.1
- - - Crude
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
90
90
00
10
15.2.2.2
- - - Refined
2615
90
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
16
Precious metal ores and
concentrates
16.1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
16.1.1
- - Crude
2616
10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
10
16.1.2
- - Refined
2616
10
00
90
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Other:
16.2.1
- - Crude
2616
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
10
10
16.2.2
- - Refined
2616
90
00
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
17
Other ores and concentrates
17.1
Antimony ores and
concentrates:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
17.1.1
- - Crude
2617
10
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
17.1.2
- - Refined
2617
10
00
90
5
17.2
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
17.2.1
- - Crude
2617
90
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
10
17.2.2
- - Refined
2617
90
00
90
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Coal; briquettes, ovoids and
similar solid fuels manufactured from coal
2701
10
19
Lignite, whether or not
agglomerated, excluding jet
2702
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10
20
Peat (including peat litter),
whether or not agglomerated
2703
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
21
Coke and semi-coke of coal, of
lignite or of peat, whether or not agglomerated; retort carbon
2704
10
22
Ferrous waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings, whether or not pressed into blocks or packed in bales, bars or
bundles)
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
33
23
Copper waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings, whether or not pressed into blocks or packed in bales, bars or
bundles)
7404
00
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
40
24
Nickel waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings, whether or not pressed into blocks or packed in bales, bars or
bundles)
7503
00
00
00
40
25
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7601
5
26
Aluminum waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings, whether or not pressed into blocks or packed in bales, bars or
bundles)
7602
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
40
27
Lead waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings, whether or not pressed into blocks or packed in bales, bars or
bundles)
7802
00
00
00
40
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Tin waste and scrap (excluding
turnings, shavings, milling waste, sawdust, filings, trimmings and stampings,
whether or not pressed into blocks or packed in bales, bars or bundles)
8002
00
00
00
40
29
Waste and scrap of other base
metals, of cermets and articles thereof (excluding turnings, shavings,
milling waste, sawdust, filings, trimmings and stampings, whether or not
pressed into blocks or packed in bales, bars or bundles)
8101
to 8113
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.