THE MINISTRY OF FINANCE
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No. 193/2012/TT-BTC
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, November 15, 2012
 
CIRCULAR
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;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 dated November 29th 2006, approving Protocols on the participation in the Agreement on establishing the World Trade Organization of the Socialist Republic of Vietnam;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing Committee of the National Assembly, promulgating the Export tariff according to the list of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading
Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22nd 2008 of the Standing Committee of the National Assembly, amending the the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007;
Pursuant to the Resolution No. 830/2009/UBTV12 dated October 17th 2009  of the Standing Committee of the National Assembly, amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 and the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22nd 2008;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance ;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues a Circular promulgating the preferential import and export tariff according to the list of taxable products.
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.