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Customs DutiesIn case of divergence of interpretation, the English text shall prevail.


Taxes:Customs Duties

Date of Promulgation:2011-11-16

Date of Implementatio:2011-10-03






Circular No. 135/2011/TT-BTC dated October 03, 2011 of the Ministry of Finance amending the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff


Pursuant to the Law on Export, Import Tax dated June 14, 2005; Pursuant to the Resolution No. 710/2008/ND-UBTVQH12 dated November 22, 2008 of the National Assembly Standing Committee amending the National Assembly Standing Committee’s Resolution No. 295/2007/NQUBTVQH12 dated September 28, 2007, 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; 


The Ministry of Finance amends the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff as follows: 

Article 1. Export tax rate 


To amend the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance promulgating the tax rate of Preferential Export, Import Tariff according to the List of dutiable commodity groups as follows: 







Commodity description












Copper sten, cement copper



- Copper sten




- Others









Article 2. Implementation effect 


This Circular takes effect on November 16, 2011./. 

For the Minister 


Deputy Minister 







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