Export tax base, import tax of 45/2005/QH11 on 14/6/2005;

Pursuant 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 for each group;

Pursuant to Decree No. 149/2005/ND-CP on 08/12/2005 detailing the Government's enforcement of 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;

After the opinion of the Ministry of industry and trade, the Ministry of agriculture and rural development, the Vietnam fertilizer Association, the Ministry of finance adjusted tax rate preferential import tariffs for some of the manure in the list of tariff preferential import tariff under the category of taxable items attached to circular No. 216/2009/TT-BTC dated 12/11/2009 of the Finance as follows: article 1. A tariff import tax incentives: adjusted tax rate preferential import tariffs for some manure stipulated in category tax rate of import tariff incentives attached to circular No. 216/2009/TT-BTC dated 12/11/2009 of Ministry of finance regarding the tariff regulation of export tariff Preferential import tariff, according to the list of taxable items, the import tax rate new incentives in the catalog import tax incentives some manure attached to this circular.

Article 2. Effect: this circular have enforceable after 45 days from the date of signing.