THE MINISTRY OF FINANCE
Circular No. 145/2011/TT-BTC dated October 24, 2011 of the Ministry of Finance regulating the export tax rates for some rubber commodities in the group 40.1, 40.2, 40.5 in the Export Tariff
Pursuant to the Law on Export and Import dated June 14, 2005;
Pursuant to the Resolution No. 710/2008/ND-UBTVQH12 dated November 22, 2008 of the National Assembly Standing Committee amending the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 dated 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 Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
On the implementation of the Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on major solutions for controlling inflation, stabilizing the macro economy and ensuring social security and directives of the Prime Minister at the Official Dispatch No. 3869/VPCP-KTTH dated June 13, 2011 on tax policies to implement the Resolution No. 11/NQ-CP;
The Ministry of Finance regulates the export tax rates some for some rubber commodities in the Export Tariff as follows:
Article 1. Export tax rate
To regulate some rubber commodities in the group 4001, 4002, 4005 into the List of dutiable goods in the Export Tariff at the Appendix 1 issued with the Circular No. 184/2010/TT-BTC dated November 115, 2010 of the Ministry of Finance regulating the tax rate of the Export Tariff, Preferential Import Tariff in the list of dutiable goods with the new export tax rate in the List issued with this Circular.
Article 2. Implementation effect
This Circular takes effect on December 08, 2011./.
For the Minister
Deputy Minister
VU THI MAI
LIST OF EXPORT TAX RATE FOR SOME RUBBER COMMODITIES IN THE GROUP 4001, 4002, 4005
(Issued with the Circular No. 145/2011/TT-BTC dated October 24, 2011 of the Ministry of Finance)
No. | Description | Group/Sub-group | Tax rate (%) |
1 | Natural rubber, balata, gutta-percha, guayule, sacolasea and similar natural gums, in primary forms or in plates, sheets or strips | 4001 | | | | |
| - Natural rubber latex, vulcanized or not yet vulcanized | 4001 | 10 | | | 3 |
| - Rubber latex in other forms | 4001 | 29 | 20 | 00 | 3 |
| | | | | | |
2 | Compound rubber and other substitutes for rubber extracted from oil in primary forms or in plates, sheets or strips; admixture of any commodities in the group 40.01 with any commodities in this group, in primary forms or in plates, sheets or strips | | | | | |
| - Compound rubber | 4002 | | | | 5 |
| | | | | | |
3 | Compound rubber, not yet vulcanized, in primary forms or in plates, sheets or strips | 4005 | | | | 3 |
| | | | | | |
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