Circular No. 157/2013/TT-BTC of November 11, 2013, amending the export duty rates of the commodity item of rubber under Headings 40.01, 40.02 and 40.05 in the Export Tariff promulgated together with Circular No. 193/2012/TT-BTC of November 15, 2012

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	157/2013/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	11/11/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

SUMMARY

TO REDUCE EXPORT DUTY RATE ON SEVERAL COMMODITY ITEMS OF RUBBER

Concretely, the export duty rate for compounded rubber, unvulcanized, in primary forms or in plates, sheets or strips; natural rubber latex, whether or not pre-vulcanized; latex crepes, natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips will be reduced from 2%-3% to 1%.

Export duty rate for synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strips; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strips will be reduced from 5% to 1% (Reduced by 4% as compared with existing regulations).

For other rubber types of heading 40.01 and 40.02 alone, the export duty rate still remains at 0%.

This Circular takes effect on December 26, 2013.

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THE MINISTRY OF FINANCE

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to the National Assembly Standing Committee’s Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending Resolution No. 295/2007/NQ-UBTVQH12 of 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 Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining functions, tasks, power and organizational structure of the Ministry of Finance;

At the proposal of the director of the Tax Policy Department;

The Minister of Finance promulgates the Circular amending the export duty rates of a number of rubber commodity items of under Headings 40.01, 40.02 and 40.05, as follows:

Article 1.To amend the export duty rates

To amend the export duty rates of a number of rubber commodity items under Headings 40.01, 40.02 and 40.05 in the Export Tariff according to the list of dutiable commodity items specified in Appendix I to the Ministry of Finance’s Circular No. 193/2012/TT-BTC of November 15, 2012, promulgating the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodity items, as follows:

No.	Commodity description	Headings, Subheadings			Duty rate (%)
1	*Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.*	*40.01*
	*- Natural rubber latex, whether or not pre-vulcanized:*	*4001*	10		1
	*- Latex crepes*	*4001*	29	20	1
	- Other	4001			0
2	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strips; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strips.
	*- Synthetic rubber*	*4002*			1
	- Other	4002			0
3	*Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strips.*	*4005*			1

Article 2.Effect

This Circular takes effect on December 26, 2013.-

For the Minister of Finance
Deputy Minister
VU THI MAI

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Circular No. 157/2013/TT-BTC of November 11, 2013, amending the export duty rates of the commodity item of rubber under Headings 40.01, 40.02 and 40.05 in the Export Tariff promulgated together with Circular No. 193/2012/TT-BTC of November 15, 2012

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