| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 25/2009/TT-BTC | Hanoi, February 05, 2009 |
CIRCULAR
GUIDING EXPORT DUTY RATES APPLICABLE TO A NUMBER OF 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 export duty rates applicable to Group 2701, 2702, 2703 and 2704 goods on the export tariff list:
Article 1. To amend the export duty rates applicable to Groups 2701, 2702, 2703 and 2704 [see List next page] stipulated in Decision 35/2008/QD-BTC of the Minister of Finance dated 6 June 20081 to the new export duty rate of ten per cent (10%).
