THE MINISTRY OF FINANCE
Circular No. 56/2013/TT-BTC dated May 05, 2013 of the Ministry of Finance amending the export tax rated for forest charcoal in the heading 44.02 in the Export Tariff
Pursuant to the Law on Export and Import Duties dated June 14, 2005;
Pursuant to the Resolution No. 830/2009/UBTVQH12, dated October 17, 2009 on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the National Assembly Standing Committee on promulgation of 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, and the Resolution No. 710/2008/NQ-UBTVQH12, dated November 22, 2008 of the National Assembly Standing Committee on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12;
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. 01/NQ-CP, dated January 03, 2012 of the Government on key solutions to direct implementation of the eco-social development plan and budget estimates of 2012;
At the proposal of the Head of the Tax Policy Department;
The Minister of Finance issues the Circular amending the export tax rated for forest charcoal in the heading 44.02 in the Export Tariff,
Article 1. To amend export tax rates
To amend export tax rates for forest charcoal in the heading 44.02 in the export tariff in accordance with the List of dutiable commodity groups prescribed in the Appendix I issued with the Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the List of taxable products as follows:
No. | Goods description | Under heading, sub-heading, code | Tax rates (%) |
45 | Forest charcoal (including shell and nut charcoal), whether or not agglomerated | 44.02 | | | |
| - Of bamboo | 4402 | 10 | 00 | 10 |
| - Others: | | | | |
| - - Charcoal made from coconut shell | 4402 | 90 | 10 | 0 |
| - - Charcoal made from planted forest | 4402 | 90 | 90 | 5 |
| - - Others: | 4402 | 90 | 90 | 10 |
Article 2. Heading’s explanation
Forest charcoal in the heading 4402.90.90 applied to the tax rate as prescribed in Article 1 must satisfy the following specifications:
Specifications | Requirements |
External observation | Sleek black, in-break |
Hardness | Hard, consistent |
Content of ash | ≤ 3% |
Fixed C content (C) – is Carbon element, no smell, no smoke when contacting with fire | ≥ 70% |
Calorie | ≥ 7000Kcal/kg |
Sulphur content | ≤ 0.2% |
Burning level | ≥ 4% |
Article 3. Effectiveness
This Circular takes effect on June 20, 2013.
For the Minister of Finance
Deputy Minister
Vu Thi Mai
Vietnamese
Circular 56/2013/TT-BTC DOC (Word)
Circular 56/2013/TT-BTC PDF (Original)
Circular 56/2013/TT-BTC ZIP (Word)
