Chỉ thị số 45/2002/QD/BTC The Decision of the Minister of Finance on the replacement of export forms
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DECISION No. 45/2002/QD-BTC OF APRIL 10, 2002 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
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

	

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