Decision No. 45/2002/QD-BTC dated April 10, 2002 of the Ministry of Finance on replacing the export tariff
ATTRIBUTE
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: | 45/2002/QD-BTC | Signer: | Vu Van Ninh |
Type: | Decision | Expiry date: | Updating |
Issuing date: | 10/04/2002 | 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 |
THE MINISTRY OF FINANCE | SOCIALISTREPUBLICOF VIET NAM |
No: 45/2002/QD-BTC | Hanoi, April 10, 2002 |
DECISION
ON REPLACING THE EXPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket prescribed in the Import Tariff according to the list of taxable commodity groups, issued together with the State Council’s Resolution No. 537a/NQ/HDNN8 of February 22, 1992, which was amended and supplemented by Resolution No. 31-NQ/UBTVQH9 of March 9, 1993; Resolution No. 174-NQ/UBTVQH9 of March 26, 1994; Resolution No. 290-NQ/UBTVQH10 of September 7, 1995; and Resolution No. 416-NQ/UBTVQH9 of August 5, 1997 of the Standing Committee of the IXth National Assembly;
Pursuant to the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax and the Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax; Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;
After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax,
DECIDES:
Article 1.-To replace the Export Tariff, issued together with the Finance Minister’s Decision No. 193/2000/QD-BTC of December 5, 2000, with the new one, issued together with this Decision.
Article 2.-This Decision takes implementation effect and applies to the export goods declarations already submitted to the customs offices as from May 1, 2002. All the previous stipulations, which are contrary to this Decision, are hereby annulled.
| FOR THE FINANCE MINISTER |
EXPORT TARIFF
(Issued together with the Finance Minister’s Decision No. 45/2002/QD-BTC of April 10, 2002)
Ordinal number | Description of commodity groups and items | Under Heading/ | Tax rate (%) |
1 | Cashew nuts in shell | 08013100 | 4 |
2 | Crude oil (petroleum oil) | 27090010 | 4 |
3 | Raw hides and skins of bovine or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or sliced. | 4101 | 10 |
4 | Other raw hides and skins (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or sliced, other than those excluded by Note 1(b) or 1 (c) to this Chapter | 4103 | 10 |
5 | Stumps and roots of trees of various types, of natural forest wood | 4403 | 5 |
6 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like, of natural forest wood | 4404 | 5 |
7 | Railway or tramway sleepers (cross-ties), of natural forest wood | 4406 | 10 |
8 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of thickness exceeding 6 mm, of natural forest wood | 4407 | 10 |
9 | Veneer sheets and sheets for plywood (whether or nor spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm, of natural forest wood | 4408 | 10 |
10 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed, of natural forest wood | 4409 | 10 |
11 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars, of natural forest wood | 4415 | 10 |
12 | Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves, of natural forest wood | 4416 | 10 |
13 | Floorings (floorings wood and preliminarily-processed floorings), roofing planks, sifting planks, pallets, framings used for construction works, of natural forest wood | 4418 | 10 |
14 | Doors frames, steps, thresholds, staircases, flaps and parts thereof, of natural forest wood | 4418 | 5 |
15 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport |
|
|
15.1 | - Unworked or simply sawn or roughly shaped | 71031000 | 5 |
15.2 | - Worked stones |
|
|
15.2.1 | - - Rubies, sapphires and emeralds | 71039100 | 1 |
15.2.2 | - - Stones of other types | 71039900 | 1 |
16 | Dust and powder of precious stones under Heading No. 7103 | 71059000 | 3 |
17 | Iron and steel waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of steel, whether or not in bundles) | 7204 | 35 |
18 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of Heading No. 7203) | 7206 | 2 |
19 | Semi-finished products of iron or non-alloy steel | 7207 | 2 |
20 | Copper waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of copper, whether or not in bundles) | 74040000 | 45 |
21 | Master alloys of copper | 74050000 | 15 |
22 | Copper powders of non-lamellar structure | 74061000 | 15 |
23 | Powders of lamellar structure; copper flakes | 74062000 | 15 |
24 | Copper bars, rods and profiles | 7407 | 5 |
25 | Nickel waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of nickel, whether or not in bundles) | 75030000 | 45 |
26 | Nickel powders and flakes | 75040000 | 5 |
27 | Non-alloy nickel bars, rods and profiles | 75051100 | 5 |
28 | Alloyed nickel bars, rods and profiles | 75051200 | 5 |
29 | Aluminum waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of aluminum, whether or not in bundles) | 76020000 | 45 |
30 | Aluminum powders and flakes | 7603 | 10 |
31 | Lead waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of lead, whether or not in bundles) | 78020000 | 45 |
32 | Lead bars, rods and profiles | 7803 | 5 |
33 | Lead powders and flakes | 78042000 | 5 |
34 | Zinc waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of zinc, whether or not in bundles) | 79020000 | 40 |
35 | Zinc powders | 79031000 | 5 |
36 | Zinc dust and flakes | 79039000 | 5 |
37 | Zinc bars, rods and profiles | 7904 | 5 |
38 | Tin waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of tin, whether or not in bundles) | 80020000 | 45 |
39 | Tin bars and rods | 80030010 | 2 |
40 | Tin profiles | 80030090 | 2 |
41 | Tin powders and flakes | 8005 | 2 |
42 | Waste and scrap of other common metals, of cermets, of products made of other common metals and cermets; (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles) | From 8101 to 8113 | 45 |
43 | Semi-finished products of other common metals, of cermets, of products made of other common metals and cermets | From 8101 to 8113 | 5 |
| FOR THE FINANCE MINISTER |
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