Circular 56/2013/tt-Btc: Modify The Export Tax For Items Belonging To The Plantation 44.02 Wood Charcoal In The Export Tariff

Original Language Title: Thông tư 56/2013/TT-BTC: Sửa đổi thuế suất thuế xuất khẩu đối với mặt hàng than gỗ rừng trồng thuộc nhóm 44.02 trong Biểu thuế xuất khẩu

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The CIRCULAR revising the export tax for items belonging to the plantation 44.02 wood charcoal in the export tariff _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant resolution No. 830/2009/UBTVQH12 17/10/2009 amending, supplementing resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 of the Commission of the National Assembly on issuing 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 according to the items taxable goods and preferential tax brackets for each group and resolution No. 710/2008/NQ-UBTVQH12 on November 22, 2008 of the Standing Committee of the National Assembly on the amendment and supplementing resolution No. 295/2007/NQ-UBTVQH12;
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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Implementation of resolution No. 19/NQ-CP on 03/01/2012 of the Government about the solutions in operating direction made plans for socio-economic development and budgeting, 2012;
Proposal of the Director of Tax policy;
The Minister of Finance issued a circular amending the export tax for items belonging to the plantation 44.02 wood charcoal in the export tariff, article 1. Export tax amendments modify the export tax for items belonging to the plantation 44.02 wood charcoal in the export tariff according to the list of taxable items specified in Appendix I attached to circular No. 193/2012/TT-BTC dated 15/11/2012 of the Ministry of Finance issued export tariff Preferential import tariff, according to the list of taxable items are as follows: the number of SUSPECTED goods description In the goods group, subgroup, the tax code (%)



45 charcoal (including shell or nut charcoal from burning), whether or not to close the block Of tre-44.02 4402 10 000 10-other:--coconut 4402 90 10 00-wood plantations 4402 90 90 5-4402 90 90 10-other article 2. Glossary charcoal items group planted in the 4402.90.90 code to apply a tariff as defined in article 1 must meet the following technical criteria: criteria require bonded lustrous Black, not chapped hardness hard, solid Ash content ≤ 3% fixed carbon content (C)-is the element carbon smokeless, odorless, when next the fire.



≥ 70% heat ≥ 7000Kcal/kg ≤ 0.2% sulfur loading Speed ≥ 4% of article 3. Effective enforcement of this circular effect since 20 June 2013./.