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Import & Export TaxIn case of divergence of interpretation, the English text shall prevail.


Taxes:Customs Duties,Import & Export Tax

Date of Promulgation:

Date of Implementatio:2011-07-28






Circular No. 108/2011/TT-BTC dated July 28, 2011 of the Ministry of Finance amending and supplementing some regulations on preferential export and import tax for some commodities in the Preferential Export and Import Tariff 


Pursuant to the Law on Export and Import Tax dated June 14, 2005; 


Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of National Assembly promulgating the export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group; Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty; 


Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance; 


On the implementation of the Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on major solutions for controlling inflation, stabilizing the macro economy and ensuring social security and directives of the Prime Minister at the Official Dispatch No. 3869/VPCP-KTTH dated June 13, 2011 and tax policy on the implementation of the Resolution No. 11/NQ-CP; 


The Ministry of Finance amends and supplements some regulations on preferential export and import tax for some commodities in the Preferential Export Tariff and Preferential Import Tariff as follows: 


Article 1. Regulations on preferential export, import tax To amend and supplement some regulations on preferential export - import tax for some commodities in Preferential Export Tariff and Preferential Import Tariff issued attached to the Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance promulgating tax rate of the Preferential Export Tariff and Preferential Import Tariff in accordance with list of tax liable commodities at the List of export tax rate (Appendix 1), list of preferential import tax rate (Appendix 2) issued with this Circular. 


Article 2. Implementation effect 





This Circular takes effect on the signing date. FOR THE  MINISTER 






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