The Ministry of Finance has issued the Decision No. 788/QD-BTC dated April 27, 2015 on promulgating new administrative procedures on export of gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule in the field of customs under the authority of Ministry of Finance.
Accordingly, from May 07, 2015, Enterprises exporting gold jewelry and goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule that have gold content of under 95% and declare the export tax at 0%. The performing agencies are the Department of Customs, sub-department of customs of provinces, cities and the results of performing administrative procedures are: According to the Circular 38/2015/TT-BTC of the Ministry of Finance.
Within that, to the Requirements, conditions of performing administrative procedures: the testing results of gold content under 95% issued by organizations in charge of assessing gold content in jewelry and goldsmiths’ wares include: Quality Assurance and Testing Center 1, Quality Assurance and Testing Center 3, Doji Institute & Laboratory for Gemology and Jewelry, A Chau Commercial Bank – Gold Center or organization appointed by the Directorate for Standards, Metrology and Quality.
It is not applied for enterprises that export under the form of export processing, or being qualified to be determined to produce from the entire imported, exported material under the form of export production.
This Decision takes effect on May 07, 2015.
Source: luatvietnam.vn
