Tiếng Việt- 1 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
- 2 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 3 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
- 4 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF 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.
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FOR THE FINANCE MINISTER
VICE MINISTER
Vu Van Ninh
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/
Subheading
Tax rate (%)
1
Cashew nuts in shell
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
5
15.2
- Worked stones
15.2.1
- - Rubies, sapphires and emeralds
71039100
1
...
...
...
- - 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)
...
...
...
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
...
...
...
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
...
...
...
15
23
Powders of lamellar structure; copper flakes
74062000
15
24
Copper bars, rods and profiles
7407
5
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
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
...
...
...
Zinc powders
79031000
5
36
Zinc dust and flakes
79039000
5
37
Zinc bars, rods and profiles
...
...
...
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
...
...
...
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)
...
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...
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
VICE MINISTER
Vu Van Ninh
- 1 Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
- 2 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.