The Ministry of Finance has issued Circular No. 30/2014/TT-BTC dated March 7, 2014, amending and supplementing the export tax rates and product codes for calcium carbonate powder in the export tariff schedule specified in the Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance promulgating the Export Tariff and Preferential Import Tariff according to the list of taxable goods.
According to the provisions of this Circular, ultra-fine calcium carbonate powder products are manufactured from stones of group 25.15 with HS code 2517.49.00, export tax rate of 10% is divided into 2 types: calcium carbonate powder is manufactured. from stones of heading 25.15, with a size of 0.125 mm or less with an export tax rate of 5% and calcium carbonate powder produced from stones of heading 25.15, with a grain size of over 0.125 mm to less than 1 mm at the tax rate Export tax is 10%.
The Circular also stipulates additional products of calcium carbonate powder coated with stearic acid, manufactured from stones of heading 25.15, with a particle size of less than 1 mm with HS code 3824.90.99 with an export tax rate of 3%. .
This Circular takes effect from April 21, 2014.
Huu Binh
Source: www.customs.gov.vn
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