Tiếng Việt- 1 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 2 Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending the National Assembly Standing Committees Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the 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.
- 3 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 4 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 63/2015/TT-BTC | Hanoi, May 06, 2015 |
CIRCULAR
ADJUSTMENTS TO EXPORT DUTIES ON MANIOC ARTICLES OF HEADING 07.14 ON EXPORT DUTY SCHEDULE ENCLOSED WITH CIRCULAR NO. 164/2013/TT-BTC DATED NOVEMBER 15, 2013 OF THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of Standing Committee of the National Assembly on amendments to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export Tariff Schedule according to the list of taxable headings and the tax bracket on each heading, the Preferential Import Tariff Schedule according to the list of taxable headings and preferential tax bracket on each heading;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgate a Circular on adjustments to export duties on manioc articles of heading 07.14 on export duty schedule enclosed with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Article 1. Adjustment to export duties
Adjustments to export duties on manioc articles of heading 07.14 on export duty schedule enclosed with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance:
| Code | Description | Rate (%) |
| 07.14 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. |
|
| 0714.10 | - Manioc (cassava): |
|
|
| - - Sliced or in the form of pellets: |
|
| 0714.10.11 | - - - Dried chips | 5 |
| 0714.10.19 | - - - Other | 5 |
|
|
|
|
Article 2. Effect
This Circular takes effect on June 20, 2015./.
|
| PP MINISTER |
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- 1 Circular No. 164/2013/TT-BTC of November 15, 2013, on promulgation of export tariff schedule and preferential import tariff schedule
- 2 Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products
- 3 Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products
- 1 Circular No. 36/2015/TT-BTC dated March 23, 2015,
- 2 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 3 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 4 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.