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

THE EXPORT OF SOME RUBBER COMMODITIES IS SUBJECT TO THE RATE OF 3%-5%

The Ministry of Finance issued the Circular No. 145/2011/TT-BTC dated October 24, 2011 regulating the export tax rates for some rubber commodities in the group 4001, 4002, 4005 in the Export Tariff. Under the Circular, the export tax rates for these commodities increase from 3 to 5 percent, replacing the current rates of 0 to 3 percent.  

Specifically, exports of  natural rubber, balata, gutta-percha, guayule, sacolasea and similar natural gums, in primary forms or in plates, sheets or strips; Compound rubber which is not yet vulcanized, still in primary forms or in plates, sheets or strips will be subject to a tax rate of 3 percent.