List of Vietnam Law
Circular No. 36/2015/TT-BTC dated March 23, 2015 of the Ministry of Finance on modification of export tax rates applicable to gold jewelry, goldsmiths’ wares and other golden articles in Subheading 71.13, 71.14,71.15 of export tax schedule
Date: 3/23/2015
THE MINISTRY OF FINANCE
-------- |
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness --------------- |
No. 36/2015/TT-BTC
|
Hanoi, March 23, 2015
|
|
PP. THE MINISTER
THE DEPUTY MINISTER (Signed and sealed) Vu Thi Mai |
No.
|
Code
|
Description
|
Rate (%)
|
1
|
71.13
|
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
|
|
|
|
- Of precious metal whether or not plated or clad with precious metal:
|
|
|
7113.11
|
- - Of silver, whether or not plated or clad with other precious metal:
|
|
|
7113.11.10
|
- - - Parts
|
0
|
|
7113.11.90
|
- - - Other
|
0
|
|
7113.19
|
- - Of other precious metal, whether or not plated or clad with precious metal:
|
|
|
|
- - - Parts
|
|
|
7113.19.10
|
- - - - Of gold, with gold content of at least 95%
|
2
|
|
7113.19.10
|
- - - - Other
|
0
|
|
|
- - - Other:
|
|
|
7113.19.90
|
- - - - Of gold, with gold content of at least 95%
|
2
|
|
7113.19.90
|
- - - - Other
|
0
|
|
7113.20
|
- Of base metal clad with precious metal:
|
|
|
7113.20.10
|
- - Parts
|
0
|
|
7113.20.90
|
- - Other
|
0
|
|
|
|
|
2
|
71.14
|
Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.
|
|
|
|
- Of precious metal whether or not plated or clad with precious metal:
|
|
|
7114.11.00
|
- - Of silver, whether or not plated or clad with other precious metal
|
0
|
|
7114.19
|
- - Of other precious metal, whether or not plated or clad with precious metal:
|
|
|
7114.19.00
|
- - - Of gold, whether or not plated or clad with other precious metal with gold content of at least 95%
|
2
|
|
7114.19.00
|
- - - Other
|
0
|
|
7114.20.00
|
- Of base metal clad with precious metal
|
0
|
|
|
|
|
3
|
71.15
|
Other articles of precious metal or of metal clad with precious metal.
|
|
|
7115.10.00
|
- Catalysts in the form of wire cloth or grill, of platinum
|
0
|
|
7115.90
|
- Other:
|
|
|
7115.90
|
- - Of gold or silver:
|
0
|
|
7115.90.10
|
- - - Of gold, whether or not plated or clad with other precious metal with gold content of at least 95%
|
2
|
|
7115.90.10
|
- - - Other
|
0
|
|
7115.90.20
|
- - Of metal clad with gold or silver
|
0
|
|
7115.90.90
|
- - Other
|
0
|
|
|
|
|