Export Tax base, tax imports on June 14, 2005;
Pursuant resolution No. 295/2007/NQ-UBTVQH12 on September 28, 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;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 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. 11/NQ-CP on February 24, 2012 of the Government about the solutions primarily focused to curb inflation, stabilize the macro economy, ensuring social security;
The Finance Ministry revising, supplementing clause 75, section II annex III attached to circular No. 184/2009/TT-BTC on November 15, 2010 of the Ministry of Finance's tariff provisions export tariffs, preferential import tariff under the category of taxable items (circular No. 184/2009/TT-BTC) as follows : article 1. Additional account 75 amendments section II annex III circular No. 184/2010/TT-BTC "75. Other alloy steel items in the group, 7225 7226, 7227, 7228 (does not include the category of thin flat-rolled, rolled steel, was heading 7225 hot-rolled, 7226) ensure the criteria specified in point f account 1 notes Chapter 72 of the top import tariff incentives and is part of steels containing the element Boron concentrations from 0.0008% Boron (the only element is the weak decision other alloy steel elements) applies a tariff of 10% preferential import tariffs ".
Article 2. Effective enforcement of this circular effect since January 25, 2011.