Circular No. 73/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on amending export tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated November 11, 2015 of the Minister of Finance

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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:	73/2016/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:	20/05/2016	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Tax - Fee - Charge

SUMMARY

To supplement export tax rate of 5% for the charcoal

On May 20, 2016, the Ministry of Finance issued the Circular No. 73/2016/TT- BTC dated May 20, 2016 of the Ministry of Finance on amending export tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated November 11, 2015 of the Minister of Finance.

Accordingly, from July 04, 2016, the export tax rate for charcoal made from cultivated-forest tree is 5%. For other commodities, the export tax rates have no change with 10% for bamboo, 5% for sawdust briquettes and 0% for coconut shell…

This Circular takes effect on July 04, 2016.

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Effect status: Known

THE MINISTRY OF FINANCE

Circular No. 73/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on amendingexport tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated November 11, 2015 of the Minister of Finance

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

Pursuant to the Decree No.830/2009/UBTVQH12 dated October 17, 2009 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam amending and supplementing the Decree No.295/2007/NQ-UBTVQH12 dated September 28, 2007 on schedules of export tariff by goods and its tax rate, and schedule of preferential import tariffs by goods category and its preferential tax rate; and the Decree No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 on amendments to the Decree No.295/2007/NQ-UBTVQH12;

Pursuant to the Government’s Decree No.87/2010/ND-CP detailing a number of articles of the Law on Import-Export Tax;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, rights and responsibilities and organizational structure of the Ministry of Finance dated December 23, 2013;

At requests of the Director of the Tax Policy Department, the Minister of Finance hereby issues this Circular on amendments to export tax rates on sawdust briquettes in the heading 44.02 of the Export Tariff Schedule issued together with the Circular No.182/2015/TT-BTC dated November 16, 2015.

Article 1.To amend the export tax rates

The export tax rate of sawdust briquettes in the heading No. 44.02 in the schedule of tax rates on coal issued together with the Circular No.182/2015/TT-BTC dated November 11 by Minister of Finance is amended as follows:

No.	HS Code	Description	Tax rate (%)
67	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
	4402.10.00	-Of bamboo	10
	4402.90	-Others
	4402.90.10	- -Of coconut shell	0
	4402.90.90	- -Others
	4402.90.90.10	- - - Charcoal made from cultivated-forest tree	5
	*4402.90.90.20*	*- - - Sawdust briquettes*	5
	4402.90.90.90	- - - Others	10

Article 2. Effect

This Circular takes effect on July 04, 2016.

For the Minister

The Deputy Minister

Vu Thi Mai

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Circular No. 73/2016/TT-BTC dated May 20, 2016 of the Ministry of Finance on amending export tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated November 11, 2015 of the Minister of Finance

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