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No. 92/2008/QD-BTC

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

Date of Promulgation:

Date of Implementatio:2008-10-28



Independence - Freedom - Happiness

No. 92/2008/QD-BTC

Hanoi, October 28, 2008





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

Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 

September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;

Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;

Having considered the proposal of the Director of the Tax Policy Department;


Article 1.- To amend the export duty rate applicable to iron and steel goods in Group 7204.50.00.00 and Groups 7206 and 7207 [in the Export Tariff List] from 5% (as stipulated in Decision 84/2008/QD-BTC of the Minister of Finance dated 6 October 2008) to zero per cent (0%), which rate shall apply to all export goods' customs declarations registered with the customs office as from 7 November 2008.

Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.




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