THE MINISTRY OF FINANCE
---------------------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

---------------------------

No. 35/2008/QD-BTC

Hanoi, June 06, 2008

 DECISION

AMENDING EXPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS IN THE EXPORT TARIFF LIST

-------------------------------

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;

>> See also:  Goods under the temprorary import, re-Export have to declare dutiable value

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;

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 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;

Having considered the proposal of the Director of the Tax Policy Department 

DECIDES:

Article 1

To amend the export duty rates applicable to a number of lines of goods as stipulated in the Export Tariff List issued with Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 as amended by Decision 17-2008-QD-BTC dated 17 April 2008 to become the new duty rates set out in the List issued with this Decision, and to apply to all export goods' customs declarations registered with the customs office as from 16 June 2008.

Article 2

This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER


Do Hoang Anh Tuan

 

>> See also:  Official Dispatch No. 1744/TCHQ-GSQL dated April 22, 2011 of the Ministry of Customs on C/O form D for on-spot import and export

 

 

 

 

 

 

 

 

 

 

 

 

LIST

 

AMENDING THE EXPORT TARIFF LIST
(Issued with Decision 35-2008-QD-BTC of the Minister of Finance dated 6 June 2008)

 

 

 

No.

Goods' Description

Group, subgroup

Tax rate

(%)

 

1.

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on dry weight

2602

00

00

00

20

 

 

 

 

 

 

 

9.

Nickel ores and concentrates

 

 

 

 

 

 

- Crude 

2604

00

00

00

20

 

- Fine

2604

00

00

00

20

 

 

 

 

 

 

 

10.

Cobalt ores and concentrates

 

 

 

 

 

 

- Crude 

2605

00

00

00

20

 

- Fine

2605

00

00

00

20

 

 

 

 

 

 

 

12.

Lead ores and concentrates

2607

00

00

00

20

 

 

 

 

 

 

 

13.

Zinc ores and concentrates

2608

00

00

00

20

 

 

 

 

 

 

 

14.

Tin ores and concentrates

 

 

 

 

 

 

- Crude 

2609

00

00

00

20

 

- Fine

2609

00

00

00

20

 

 

 

 

 

 

 

16.

Wolfram ores and concentrates

2611

00

00

00

20

 

 

 

 

 

 

 

17.

Uranium or Thorium ores and concentrates

 

 

 

 

 

 

- Uranium ores and concentrates

 

 

 

 

 

 

-- Crude

2612

10

00

00

20

 

-- Fine

2612

10

00

00

20

 

- Thorium ores and concentrates

 

 

 

 

 

 

-- Crude

2612

20

00

00

20

 

-- Fine

2612

20

00

00

20

 

 

 

 

 

 

 

18.

Molybdenum ore and concentrates

 

 

 

 

 

 

- Roasted

2613

10

00

00

20

 

- Other

2613

90

00

00

20

 

 

 

 

 

 

 

20.

Niobium, tantalum, vanadium or zirconium ores and concentrates

 

 

 

 

 

 

- Zirconium and concentrates

 

 

 

 

 

 

-- Crude

2615

10

00

00

20

 

-- Fine

2615

10

00

00

20

 

- Other

 

 

 

 

 

 

-- Niobium

 

 

 

 

 

 

--- Crude

2615

90

10

00

20

 

--- Fine

2615

90

10

00

20

 

-- Other

 

 

 

 

 

 

--- Crude

2615

90

90

00

20

 

--- Fine

2615

90

90

00

20

 

 

 

 

 

 

 

21.

Precious metal ores and concentrates

 

 

 

 

 

 

- Silver ores and concentrates

 

 

 

 

 

 

-- Crude

2616

10

00

00

20

 

-- Fine

2616

10

00

00

20

 

- Other

 

 

 

 

 

 

-- Crude

2616

90

00

00

20

 

-- Fine

2616

90

00

00

20

 

 

 

 

 

 

 

22.

Other ores and concentrates

 

 

 

 

 

 

- Antimony ores and concentrates

 

 

 

 

 

 

-- Crude

2617

10

00

00

20

 

-- Fine

2617

10

00

00

20

 

- Other

 

 

 

 

 

 

-- Crude

2617

90

00

00

20

 

-- Fine

2617

90

00

00

20

 

 

 

 

 

 

 

23.

Coal; Briquette, ovoid coals and similar solid fuels manufactured from coal

27.01

 

 

 

20

 

 

 

 

 

 

 

24.

Lignite, whether or not agglomerated, excluding jet

27.02

 

 

 

20

 

 

 

 

 

 

 

 

25.

Peat (including peat litter), whether or not agglomerated

27.03

 

 

 

20

 

 

 

 

 

 

 

26.

Coke coal and semi coke of coal, of lignite or of peat whether or not agglomerated; retort carbon

27.04

 

 

 

20

 

 

 

 

 

 

 

27.

Petroleum and oils extracted from bituminous minerals, in crude form

2709

 

 

 

 

 

- Crude oil (mining form, crude form)

2709

00

10

00

20

 

- Condensate

2709

00

20

00

20