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No. 109/2008/QD-BTC

Taxes:Customs Duties,Administration of Tax Levy & Collection,Import & Export Tax

Date of Promulgation:

Date of Implementatio:2008-11-28



Independence - Freedom - Happiness

No. 109/2008/QD-BTC

Hanoi, November 28, 2008





Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket far each commodity group and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group:

Pursuant to the Government’s Decree No. 149/2005/ND-CP of Decembers 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department.


Article 1. To revise the export tax rates applicable 10 wood and wood products under headings 44.03, 44.04, 44.06, 44.07, 44.08, 44.09, 44.15, 4416 and 44.18 specified in the Export Tariff promulgated together with the Finance Minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, into the new tax rate of 0% that will apply to customs declarations of exported goods registered with customs offices from December 1, 2008.

Article 2. This Decision takes effect 15 days after its publication in “CONG BAO.”




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