Circular No. 90/2011/TT-BTC dated June 20, 2011 of the Ministry of Finance guiding the export duty exemption for agarwood produced from or made of planted Do bau (Aquilaria crassna Pierre ex Lecomte) trees

THE MINISTRY OF FINANCE

Circular No. 90/2011/TT-BTC of June 20, 2011, guiding the export duty exemption for agarwood produced from or made of planted Do bau (Aquilaria crassna Pierre ex Lecomte) trees

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

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Export Duty and Import Duty;

Pursuant to the Government’s Decree No. 82/2006/ND-CP of August 10, 2006, on the management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial propagation of endangered species of precious and rare wild fauna and flora;

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 directing opinions in the Government Office’s Official Letter No. 1912/VPCP-KTTH of March 29, 2011;

The Ministry of Finance guides the export duty exemption for agarwood produced from or made of planted Do bau (Aquilaria crassna Pierre ex Lecomte) trees as follows:

Article 1. Subject of application

Agarwood produced from or made of planted Do bau trees is exempt from export duty.

Article 2. Duty exemption dossiers and procedures

1. Customs dossier:

Upon carrying out customs procedures for exporting agarwood produced from or made of planted Do bau trees, a customs declarant shall submit or produce to the customs office a customs dossier comprising the following documents:

a/ A customs declaration: To submit 2 originals;

b/ The goods purchase and sale contract (established in writing or other forms of equivalent validity, including telegraph, telex, facsimile, data message): To submit 1 original or 1 copy;

The goods purchase and sale contract must be in Vietnamese or English. In case it is made in another language, the customs declarant shall enclose its Vietnamese translation and take responsibility before law for its accuracy;

c/ A CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) permit granted by Vietnam’s CITES management agency under the Government’s Decree No. 82/2006/ND-CP of August 10, 2006, on the management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial propagation of endangered species of precious and rare wild fauna and flora, in which the code in box 10 is “IIA”: To submit 1 original;

d/ The goods export entrustment contract, for cases of entrusted export, indicating the export duty-exclusive supply price under the entrustment contract: To submit 1 copy;

e/ A list of documents of the dossier.

2. Customs procedures:

Duty payers shall calculate and declare the exempted duty amount for each customs declaration like in case of duty payment. Based on duty exemption dossiers, duty amounts requested to be exempted and current regulations, customs offices shall carry out procedures for duty exemption for each customs declaration under regulations.

In case customs offices determine, through inspection, that export goods are ineligible for duty exemption as declared, they shall assess duties and handle violations (if any) under regulations.

Article 3. Organization of implementation

1. People’s Committees at all levels of localities in which units planting Do bau trees and exporting agarwood are located shall inspect, handle violations and settle complaints and denunciations about the observance of the tax law according to their competence provided in Article 11 of the Law on Tax Administration.

2. This Circular takes effect on August 4, 2011.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN