Circular 36/2015/tt-Btc: Modify The Level Of Export Tax For Items Of Gold Jewelry And Other Gold Products In The Group, 71.13, 71.14 71.15 In Export Tariff K ...

Original Language Title: Thông tư 36/2015/TT-BTC: Sửa đổi mức thuế suất thuế xuất khẩu đối với các mặt hàng vàng trang sức, kỹ nghệ và các sản phẩm khác bằng vàng thuộc các nhóm 71.13, 71.14, 71.15 tại Biểu thuế xuất k...

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The CIRCULAR revising the level of export tax for items of gold jewelry and other gold products in the group, 71.13, 71.14 71.15 in export tariffs _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant resolution No. 710/2008/NQ-UBTVQH12 on November 22, 2008 of the Standing Committee of the National Assembly on the amendment of resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 on the issuing of export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group the row;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
The comments made by Deputy Prime Minister Vu Van Ninh at no. 1831/VPCP-KTTH, on 30/9/2014 regarding tax policy for gold items;
At the suggestion of the Director of Tax policy;
The Minister of Finance issued a circular amending the level of export tax for items of gold jewelry and other gold products in the group, 71.13, 71.14 71.15 in export tariff.
Article 1. Modify the export tax rates modify the level of export tax for items of gold jewelry and other gold products in the group, 71.13, 71.14 71.15 in export tariff according to the list of taxable items specified in circular No. 164/2013/TT-BTC dated 15/11/2013 of the new export tax rate specified in the list items attached to this circular.
Article 2. Conditions of export tax 0% 1. For items of gold jewellery (heading 71.13), map skills, gold (heading 71.14) and other products made of gold (heading 71.15) to apply an export tax rate of 0%: in addition to the Customs record for goods exported under the General rules, to have votes in the test results determine the gold content of under 95% due to testing organizations determine the amount gold jewelry has handicrafts, the name specified in clause 2 2 of this circular level (present 1 a key to collate, filed 1 copy for the customs).
2. testing organizations determine the amount of gold jewelry, fine art was the Directorate for standards and quality to specify include: technical center of quality measurement criteria 1, technical center of quality measurement standard, Institute of Gemology and jewelry Doji, joint stock commercial bank of Asia-Golden Center or organization has decided to designate the Organization tested correctly the gold content of certain of the General Directorate for standards and quality.
3. in case the item is gold jewellery (heading 71.13), map skills, gold (heading 71.14) and other products made of gold (heading 71.15) exported in the form of export processing or is eligible to determine is produced from whole raw materials imported, exported by the exporting producer, the procedure of Customs made under , do not have to present the Voucher experiment results determine the gold content. For export in the form of export production, when customs procedures, enterprises must present the gold import license by the State Bank as specified in circular No. 16/2012/TT-NHNN dated 25/5/2012.
Article 3: the effect of this circular are effective since May 7, 2015.