Decision 45/2002/QĐ-BTC

DECISION No 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 IX th 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