THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 36/2015/TT-BTC

Hanoi, March 23, 2015

 

CIRCULAR

AMENDING THE EXPORT TAX RATES APPLICABLE TO GOLD JEWELRY, GOLDSMITH'S WARES AND OTHER GOLDEN ARTICLES IN SUBHEADING 71.13, 71.14, 71.15 OF EXPORT TAX SCHEDULE

 

Pursuant to the Law on Export and import tax dated June14, 2005;

Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated November, 2008 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam on the amendments to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the promulgation of export tax schedule according to the list of taxable goods and the tax rates for each group of goods, preferential import tariff according to the list of taxable goods and the preferential tax rates for each group of goods;
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. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
Pursuant to the direction of the Deputy Prime Minister Vu Van Ninh in the Official Dispatch No. 1831/VPCP-KTTH dated September 30, 2014 on the policy on tax applicable to golden articles;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular on modification of export tax rates applicable to gold jewellery, goldsmiths and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule
Article 1. Modification of export tax rates

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The export tax rates applicable to gold jewellery, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule according to the list of taxable goods prescribed in the Circular No. 164/2013/TT-BTC dated November 15, 2013 by the Ministry of Finance are changed into new export tax rates prescribed in the List enclosed herewith.
Article 2. Conditions for applying the export tax rate of 0%
1. Regarding the goldsmiths’ jewellery (subheading 71.13), articles of goldsmiths’ wares (subheading 71.14) and other articles of gold (subheading 71.15) eligible for export tax rate of 0%: Apart from customs dossiers applicable to the export prescribed in the general regulations, there shall be a note of test result confirming that the gold content is under 95% granted by an organization in charge of assessing gold content in jewellery, goldsmiths’ and silversmiths’ wares specified in clause 2 Article 2 of this Circular (01 copy shall be submitted to customs authority and 01 original shall be presented for comparison).