سعید عباسپور، مدیرکل دفتر مقررات صادرات و واردات در نامهای به مدیرکل دفتر صادرات گمرک جمهوری اسلامی ایران ضوابط صادرات شیرخشک صنعتی، کره، خامه و روغن حیوانی حاصل از کره را ابلاغ کرد.
براین اساس مابه التفاوت صادرات شیر خشک صنعتی هر کیلوگرم ۱۰ هزار تومان، مابه التفاوت صادرات کره هر کیلوگرم ۱۵ هزار تومان، مابه التفاوت صادرات خامه (تا چهل درصد چربی) هر کیلوگرم ۶ هزار تومان و مابه التفاوت صادرات روغن حیوانی حاصل از کره هر کیلوگرم ۲۰ هزار تومان تعیین شده است.
براین اساس درصورت عدم ارائه مجوز سیستمی صادرات شیر خشک صنعتی مشمول عوارض صادراتی هر کیلوگرم ۱۶,۰۰۰ تومان خواهد بود.
در متن این نامه آمده است؛
به پیوست نامه شماره ۵۸۹۴۱ / ۵۱۰/ ۱۴۰۰ مورخ ۱۴۰۰/۰۹/۲۸ دفتر مقررات و استانداردهای بازرگانی وزارت جهاد کشاورزی منضم به نامه شماره ۲۳۲۴۹ / ۰۲۰ مورخ ۱۴۰۰/۰۹/۲۳ وزیر محترم وزارت جهاد کشاورزی در خصوص میزان مابهالتفاوت صادرات شیرخشک صنعتی، کره، چربی شیرخام (خامه با ۴۰ درصد چربی و به صورت فله) و روغن حیوانی حاصل از کره، ارسال به اطلاع میرساند؛ صادرات شیرخشک صنعتی، کره، چربی شیرخام (خامه با ۴۰ درصد چربی و به صورت فله) و روغن حیوانی حاصل از کره، با پرداخت مابهالتفاوت به شرح جدول ذیل و با رعایت سایر ضوابط و مقررات مربوطه بلامانع است.
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)
مهر