THE PRIME MINISTER
 
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
No.: 35/2010/TT-BTC
Hanoi, March 12, 2010
 
CIRCULAR
GUIDING THE EXPORT DUTY ON WOOD AND COKE COMMODITIES PRODUCED FROM IMPORTED MATERIALS
THE MINISTRY OF FINANCE
 
Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the National Assembly Standing Committee's Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007;
Pursuant to the National Assembly Standing Committee's Resolution No. 830/2009/UBTVI2 of October 17, 2009, amending Resolution No. 295/ 2007/NQ-UBTVHQ12 of September 28, 2007, and Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008;
Pursuant to the Government's Decree No. 149/ 2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 118/ 2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Based on the Prime Minister's opinions in the Government Office's Official Letter No. 967/ VPCP-KTTII of February 10, 2010;
The Ministry of Finance guides the export duty on wood and coke commodities produced from imported materials as follows:
Article 1. Export duty rates for wood and coke commodities produced from imported materials
Exported wood and coke commodities produced wholly from imported materials are exempt from export duty.