Circular No. 51/2009/TT-BTC dated March 17, 2009 of the Ministry of Finance amending code numbers and export duty rates applicable to wood charcoal1 or group 44.02 lines of goods on the export tariff list

CIRCULAR

AMENDING CODE NUMBERS AND EXPORT DUTY RATES APPLICABLE TO WOOD CHARCOAL1 OR GROUP 44.02 LINES OF GOODS ON THE EXPORT TARIFF LIST

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, as amended by Resolution 710/2008/NQ-UBTVQH12 of the National Assembly Standing Committee dated 22 November 2008;

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 118/2008/ND-CP of the Government dated 27 November 2008 on the functions, duties, powers and organizational structure of the Ministry of Finance;

The Minister of Finance provides the following guidelines on code numbers and export duty rates applicable to wood charcoal being Group 44.02 goods on the export tariff list:

Article 1

To further detail the code numbers and to amend the export duty rates applicable to charcoal being Group 44.02 goods on the Preferential Import and Export Tariff Lists as follows:

Article 2

This Decision shall be of full force and shall apply to all export goods' customs declarations registered with the customs office as from 23 March 2009.