Circular No. 35/2010/TT-BTC dated March 12, 2010 of the Ministry of Finance guiding the export duty on wood and coke commodities produced from imported materials

THE MINISTRY OF FINANCE

Circular No. 35/2010/TT-BTC of March 12, 2010, guiding the export duty on wood and coke commodities produced from imported materials

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to the National Assembly Standing Committee’s 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 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;

Pursuant to the National Assembly Standing Committee’s Resolution No. 830/2009/UBTV12 of October 17, 2009, amending Resolution No. 295/2007/NQ-UBTVHQ12 of September 28, 2007, and Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;

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

Based on the Prime Minister’s opinions in the Government Office’s Official Letter No. 967/VPCP-KTTH of February 10, 2010;

The Ministry of Finance guides the export duty on wood and coke commodities produced from imported materials as follows:

Article 1. Export duty rates for wood and coke commodities produced from imported materials

Exported wood and coke commodities produced wholly from imported materials are exempt from export duty.

Article 2. Organization of implementation

A dossier for exemption from export duty on wood and coke commodities produced wholly from imported materials is similar to a dossier for refund of import duty for the production of exports specified in Article 117 of the Finance Ministry’s Circular No. 79/2009/TT-BTC of April 20, 2009, guiding customs procedures, inspection and supervision; import duty, export duty and tax administration applicable to imports and exports.

Article 3. Effect

This Circular takes effect 45 days from the date of its signing.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN