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THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 67/2006/QD-BTC

Hanoi, December 05, 2006

 

DECISION

REVISING EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, of the National Assembly Standing Committee, promulgating the Export Table of rates according to the List of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Table of ratess according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations, competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;
Pursuant to Article 11 of the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To revise the export duty rates for a number of commodity groups specified in the Export Table of rates promulgated together with the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, into new duty rates specified in the revised list of export duty rates for a number of commodity groups in the Export Table of rates promulgated together with this Decision.

Article 2.- This Decision takes effect and applies to exports customs declarations registered with customs offices 15 days after its publication in “CONG BAO.”

 

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FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

REVISED LIST

OF EXPORT DUTY RATES FOR A NUMBER OF COMMODITY GROUPS IN THE EXPORT TABLE OF RATES
(Promulgated together with the Finance Minister’s Decision No. 67/2006/QD-BTC of December 5, 2006)

No.

Description

Heading/Subheading

Tax rate (%)

1

...

...

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1.1

- Iron ores and concentrates, other than roasted iron pyrites:

 

 

...

...

...

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1.1.1

- - Non-agglomerated

2601

11

00

00

10

...

...

...

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- - Agglomerated

2601

12

00

00

5

1.2

- Roasted iron pyrites

2601

...

...

...

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00

00

5

2

Manganese ores and concentrates, including ferrous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight

2602

00

00

00

...

...

...

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3

Copper ores and concentrates

2603

00

00

00

10

4

Nickel ores and concentrates

...

...

...

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4.1

- Crude

2604

00

00

...

...

...

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10

4.2

- Refined

2604

00

00

00

5

5

...

...

...

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5.1

- Crude

2605

00

...

...

...

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00

10

5.2

- Refined

2605

00

00

00

5

...

...

...

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Aluminum ores and concentrates

 

 

 

 

 

6.1

- Crude

2606

...

...

...

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00

00

10

6.2

- Refined

2606

00

00

00

...

...

...

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7

Lead ores and concentrates

2607

00

00

00

10

8

Zinc ores and concentrates

...

...

...

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00

00

00

10

9

Tin ores and concentrates

 

 

 

...

...

...

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9.1

- Crude

2609

00

00

00

10

9.2

...

...

...

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2609

00

00

00

5

10

Chromium ores and concentrates

 

 

...

...

...

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10.1

- Crude

2610

00

00

00

10

...

...

...

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- Refined

2610

00

00

00

5

11

Tungsten ores and concentrates

2611

...

...

...

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00

00

10

12

Uranium or thorium ores and concentrates

 

 

 

 

...

...

...

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12.1

- Uranium ores and concentrates:

 

 

 

 

 

12.1.1

- - Crude

...

...

...

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10

00

00

10

12.1.2

- - Refined

2612

10

00

...

...

...

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5

12.2

- Thorium ores and concentrates:

 

 

 

 

 

12.2.1

...

...

...

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2612

20

00

00

10

12.2.2

- - Refined

2612

20

...

...

...

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00

5

13

Molybdenum ores and concentrates

 

 

 

 

 

...

...

...

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- Roasted

2613

10

00

00

5

13.2

- Other

2613

...

...

...

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00

00

10

14

Titanium ores and concentrates

 

 

 

 

...

...

...

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14.1

- Ilmenite ores and concentrates

2614

00

10

00

10

14.2

- Other

...

...

...

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00

90

00

10

15

Niobium, tantalum, vanadium or zirconium ores and concentrates

 

 

 

...

...

...

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15.1

- Zirconium ores and concentrates:

 

 

 

 

 

15.1.1

...

...

...

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2615

10

00

00

10

15.1.2

- - Refined

2615

10

...

...

...

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00

5

15.2

- Other:

 

 

 

 

 

...

...

...

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- - Niobium:

 

 

 

 

 

15.2.1.1

- - - Crude

2615

...

...

...

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10

00

10

15.2.1.2

- - - Refined

2615

90

10

00

...

...

...

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15.2.2

- - Other:

 

 

 

 

 

15.2.2.1

- - - Crude

...

...

...

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90

90

00

10

15.2.2.2

- - - Refined

2615

90

90

...

...

...

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5

16

Precious metal ores and concentrates

 

 

 

 

 

16.1

...

...

...

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16.1.1

- - Crude

2616

10

...

...

...

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10

10

16.1.2

- - Refined

2616

10

00

90

5

...

...

...

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- Other:

 

 

 

 

 

16.2.1

- - Crude

2616

...

...

...

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00

10

10

16.2.2

- - Refined

2616

90

00

90

...

...

...

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17

Other ores and concentrates

 

 

 

 

 

17.1

Antimony ores and concentrates:

...

...

...

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17.1.1

- - Crude

2617

10

00

...

...

...

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10

17.1.2

- - Refined

2617

10

00

90

5

17.2

...

...

...

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17.2.1

- - Crude

2617

90

...

...

...

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10

10

17.2.2

- - Refined

2617

90

00

90

5

...

...

...

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Coal; briquettes, ovoids and similar solid fuels manufactured from coal

2701

 

 

 

10

19

Lignite, whether or not agglomerated, excluding jet

2702

...

...

...

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10

20

Peat (including peat litter), whether or not agglomerated

2703

 

 

 

...

...

...

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21

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2704

 

 

 

10

22

Ferrous waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

...

...

...

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33

23

Copper waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

7404

00

00

...

...

...

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40

24

Nickel waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

7503

00

00

00

40

25

...

...

...

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7601

 

 

 

5

26

Aluminum waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

7602

00

...

...

...

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00

40

27

Lead waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

7802

00

00

00

40

...

...

...

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Tin waste and scrap (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

8002

00

00

00

40

29

Waste and scrap of other base metals, of cermets and articles thereof (excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not pressed into blocks or packed in bales, bars or bundles)

8101 to 8113

...

...

...

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