THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 84/2008/QD-BTC

Hanoi, October 6, 2008

DECISION

ON EXPORT DUTY RATE APPLICABLE TO IRON AND NON-ALLOY STEEL GOODS ON THE EXPORT TARIFF LIST

THE MINISTER OF FINANCE

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;
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 apply the export duty rate of five per cent (5%) to iron and steel goods in Group 7204.50.00.00 and Groups 7206 and 7207 [in the Export Tariff List] stipulated in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007, which rate shall apply to all export goods' customs declarations registered with the customs office as from 7 October 2008.

Article 2

Decision 81/2008/QD-BTC of the Minister of Finance dated 22 September 2008 is hereby repealed.

Article 3

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


Nguyen Cong Nghiep